Gross v. Hoffman, Deputy City Treasurer, and others

Summary

The court affirmed judgment for the defendants in an action seeking recovery for special-assessment certificates allegedly rendered unenforceable when the assessments were not entered on the delinquent tax roll for the expected year. Because the certificates required collection in the same manner as general real-estate taxes, the court held that the city's extension of the payment deadline for general taxes also extended the deadline for the special assessments. The court therefore rejected the plaintiff's premise that the later tax sale was invalid and found no need to address the alternative grounds supporting judgment.