Legal Opinion
Auditor General v. Ayer
Michigan Supreme Court
Decided June 30, 1896PublishedCited by 4 opinions
Appeal from Ontonagon; Haire, J. Petition by Stanley W. Turner, Auditor General, for the sale of certain lands delinquent for tbe taxes of 1893. Objections were filed by Frederick F. Ayer and others, trustees of the estate of James O. Ayer, deceased. From a decree for petitioner, defendants appeal.
1Opinion of the CourtHooker, J.
This case turns on the validity of the equalization of assessment rolls by the board of supervisors. Section 34 of Act No. 206, Pub. Acts 1893, makes it the duty of the board of supervisors, in equalizing the property of the various townships, wards, and *695cities for the apportionment of State and county taxes, to—
“Examine the assessment rolls of the several townships, wards, or cities, and ascertain whether the relative valuation of the real property in the respective townships, wards, or cities has been equally and uniformly estimated. If, on such examination, they shall deem such, valuation…
2Cases cited2 opinions
- Chamberlain v. City of St. IgnaceMichigan Supreme Court · 1892
- Mills v. Township of RichlandMichigan Supreme Court · 1888
3Cited by4 opinions
- Auditor General v. SparrowMichigan Supreme Court · 1898
- Jones v. McMillanMichigan Supreme Court · 1901
- Leach v. Racing CommissionerMichigan Supreme Court · 1954
- Story & Clark Piano Co. v. HilderinkMichigan Supreme Court · 1915