State Ex Rel. City of South Euclid v. Zangerle

The county auditor, respondent herein, refused to place the special assessments for street lighting and the reassessments on the tax list and duplicate on the ground that liens therefor were discharged by the forfeited land sale.

The question is whether the Court of Appeals committed prejudicial error in upholding the action of the respondent and dismissing relator’s petition.

Under Section 3897, General Code, a special assessment is from the date of the assessment a lien upon the lots and parcels of land assessed. By virtue of Section 3812-4, General Code, special assessments may be levied and…