185 Iowa 541 | Iowa | 1919
Section 817 of the Code of 1897. “The cost of any
Section 792-a, Code Supplement, 1913. ‘When any city or town council * * * levies any special assessment for any public improvement against any lot or tract of land, such special assessment shall be in proportion to the special benefits conferred upon the property thereby and not in excess of such benefits. Such assessment shall not exceed twenty-five per centum of the actual value of the lot or tract at the time of levy, and the last preceding assessment roll shall be taken as prima-facie evidence of such value.”
Section 792-g, Supplemental Supplement, 1915. “Whenever, after January first, nineteen hundred fourteen, any city or town council, * * * levies any special assessment for street improvement as provided by Section seven hundred ninety-two of the Code and amendments thereto and supplementary thereof, the same shall be made in accordance with the provisions of Section seven hundred ninety-two-a of the Supplement to the Code, 1907, and shall be limited to the amount to be assessed against private prop
Section 792-h, Code Supplement, 1913. “All acts and parts of acts in conflict herewith are hereby repealed.”
After the announcement of the decision of the Supreme Court of the United States in Norwood v. Baker, 172 U. S. 269 (43 L. Ed. 443), holding, in substance, that an assessment against private property for the cost of a public improvement in substantial excess of the special benefits conferred thereby is, to the extent of such excess, a. taking of private property for public use without compensation, the so-called front-foot rule of levying assessments was abandoned, as such, by the cities and towns of the state.
The twenty-eighth general .assembly, which enacted Section. 792-a of the Supplement^ 1907, did not specifically repeal Section 817 of the Code. Section 792-g of the Supplemental Supplement, 1915, enacted by the thirty-sixth general assembly, provided that special assessments for street improvements should be made in accordance with the provisions of Section 792-a of the Supplement of 1907, which requires that same be apportioned according to the special benefits conferred, and not in excess thereof, nor, in any
Apparently, the purpose of the legislature, in providing for the levy of assessments “against all lots and parcels oí land according to area so as to include one half of the privately owned property between the street improved and the next street whether such privately owned property abut upon said street or not,” but in no case to include property situated more than 300 feet from the street so improved, was to enable cities and towns to assess all property benefited by street improvements; but it limited such assessment for the improvement of a given street to one half the area between the same and the next street, in order that the cost of improving both streets might be equitably borne by the abutting and adjacent property, and to protect the property owners against the danger of unfair assessments. The right to assess property not abutting upon the improvement-is not made to depend upon whether there is another street beyond, but upon the special benefits accruing thereto by reason of the improvement, subject, however, to the limitations of the statute.
In the absence of a showing to the contrary, the presumption that the statute was followed in making same, and that the assessment is equitable and just, will prevail.