City of Opp v. Brogden

GARDNER, Justice.

Section 201 of the Revenue Act of 1935 (General Acts 1935, page 256) was originally enacted as section 239 of the Revenue Act of 1919 (General Acts 1919, page 352), and subsequently brought into the Code of 1923 as section 3095. This statute (the proper construction of which is the matter of primary importance here involved) reads as follows:

“Any municipal corporation in this State, may, by ordinance duly adopted, provide for the assessment, equalization and collection of taxes due such municipality, by the officers and boards provided in this Chapter, and all the machinery…