Chapman v. Sollars
Ohio Supreme Court
Appeal. Eeserved in the District Court of Highland county. In January, 1875, the plaintiffs purchased, at delinquent tax sale by the treasurer of Highland county, three parcels of land, which had been returned delinquent in the name of defendant Samuel Sollars.
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Appeal. Eeserved in the District Court of Highland county. In January, 1875, the plaintiffs purchased, at delinquent tax sale by the treasurer of Highland county, three parcels of land, which had been returned delinquent in the name of defendant Samuel Sollars. The delinquent taxes consisted of assessments made by the commissioners of said county for the payment of two road improvements under the act of March 29,1867, and its amendements, commonly known as the Two Mile Eoad Improvement Acts. After the expiration of two years, a tax deed was executed by the auditor of the county to the…
1Opinion of the CourtMcIlvaine, J.
We have considered three questions arising on this record.
1. Can the plaintiffs maintain an action under the statutes .above quoted ?
It was decided in Craig v. Heis, 30 Ohio St. 550, that assessments under the Two-Mile Road Improvement Acts constitute a lien upon the lands assessed. In addition to the arguments found in the opinion in that case, I will name one or two considerations tending to the same conclusion. In Dreake v. Beasley, 26 Ohio St. 315, it was held that these assessments were not a personal charge against the owner of lands assessed, hence, the charge, or lien upon the land,…
2Cases cited1 opinion
- Johnson v. StewartOhio Supreme Court · 1876