Bohan v. Ozaukee County
Wisconsin Supreme Court
APPEAL from the Circuit Court for Ozaulcee County. The plaintiff is the publisher of a newspaper in the defendant county.
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APPEAL from the Circuit Court for Ozaulcee County. The plaintiff is the publisher of a newspaper in the defendant county. He published the county clerk’s tax redemption notice for the year 1892. In the same year he published the general election notice and the notice for information of voters required by ch. 379, Laws of 1891. For this service he presented his account to the board of supervisors: To county clerk’s tax list (dated July 26, 1892).$13 50 To official ballot of November election, 1892,1 page, or 120 inches, at 60 cents per inch. 72 00 $85 50 The board allowed this account as…
1Opinion of the CourtNewman, J.
Where parcels of land are contiguous and owned by the same person, they may be assessed together as one tract. R. S. sec. 1048. When such parcels or tracts of land are deemed by the assessor so improved or occupied with buildings as to be practically incapable of separate valuation, they may be assessed as one parcel. R. S. sec. 1045. There seems to be no reason why parcels of lands so properly assessed together as one tract, and treated as one tract for all purposes of taxation, should not be still treated as one tract when advertised for redemption from taxes. They could not be legally…
2Cited by1 opinion
- Duster v. Gregory CountySouth Dakota Supreme Court · 1934