5 N.W.2d 64 | Minn. | 1942
The trial court found in each case that the assessment was duly and properly levied against the land pursuant to Mason St. 1927, § 6840-53, "for the purpose of creating a fund for keeping in repair a certain judicial ditch, known as Judicial Ditch Number 77, in said county, said ditch affecting and for which petitioner's land was duly assessed when it was established"; that petitioner voluntarily paid installments of the assessment but did not appeal, in the manner provided by law or at all, from the order of the county board levying the assessment.
The trial court ordered the proceedings in each case dismissed. Petitioners appeal from an order denying their joint motion for a new trial. They contend that the order of the county board is void because (1) the board levied the assessment for a purpose not authorized by the governing statute, and (2) the board failed to give the notice required by the statute before making the assessment.
Respondents urge that the petitions, premised as they were on Mason St. 1940 Supp. §§ 2126-1 to 2126-14, could not have been granted for the reason that petitioners failed to comply with the conditions precedent to the granting of relief required by these statutes. They also claim that they are inapplicable and that petitioners' exclusive remedy was by appeal to the district court pursuant to Mason St. 1927, § 6840-32.
Prior to January 1, 1936, objections to taxes could be made by filing an answer to the notice and list of delinquent taxes upon real estate. On that date, L. 1935, c. 300 (Mason St. 1940 Supp. §§ 2126-1 to 2126-14) became effective. A discussion of this statute is found in International Harv. Co. v. State,
Because petitioners failed to adduce facts bringing them within §§ 2126-1 to 2126-14, it is unnecessary for us to determine whether they were entitled to proceed, as they did, under that statute, or whether their exclusive remedy was by appeal from an order of the county board levying the assessment under Mason St. 1927, *73
§ 6840-32. We have held that the statute of which § 6840-32 is a part is a "complete drainage law, covering the entire field of county and judicial ditches," and that the provisions for appeal therein contained are exclusive. In re Judicial Ditch No. 3, LeSueur and Rice Counties,
Petitioners argue that the provisions of the drainage law relative to appeals do not control here because the assessment of the county board was void. They reason that, while Mason St. 1927, § 6840-53, empowers the county board to levy an annual assessment against lands originally assessed for benefits in proceedings for the establishment of a drainage system to provide funds to keep the ditches "in proper repair and free from obstruction," the assessment here in question was levied for the improper purpose of obtaining funds to pay interest on ditch bonds previously issued by the county. However, it appears from the resolution of the county board adopted July 10, 1939, that the funds were to be used for keeping the ditches involved "in proper repair and free from obstructions, as specified by law." As stated in State v. Crookston Lbr. Co.
Petitioners also claim that the assessment was void because the county board met and passed its resolution on July 11, 1939, whereas it published notice that the hearing on the assessment was to be held on July 12, 1939. However, the evidence shows that petitioners paid their assessments along with their real estate taxes in 1940. It has been settled that failure to give the notice required by the drainage laws may be waived (County of LeSueur v. Globe Ind. Co.
Order affirmed. *75