211 N.W. 55 | Mich. | 1926
Plaintiff called as a witness the street opening clerk in the city assessor's office and examined him at length. From his testimony it would appear that he worked out the detail of the assessment. The assessment was on a *141
front foot basis; on the lands of plaintiff, it was $3.25 a foot front. The testimony of the witness was to the effect that if Oakman was credited with the assessed value of the strip of land dedicated by him as of the date of the dedication he would be entitled to a credit of $3.78 a foot front, and, therefore, would have no assessment to pay and that the board decided to assess his land $1 a foot front and this in addition to his credit and that this was arbitrarily done. The neglect of the municipal authorities to certify the assessed value of the strip dedicated on the plat does not operate to deprive the dedicant of his right to a credit, nor does the fact that he has contracted to sell the land so operate. He is the owner of the legal title to the land against which the assessment is levied. While there might be some grounds for granting relief if Oakman was here complaining it is difficult to perceive that plaintiff was harmed by the arbitrary increasing of the assessment on the Oakman property. But we shall not rest decision on this feature of the case, as we do not feel that the practice of calling assessing officers and cross-examining them as to the mental processes used in making the assessment should be encouraged, at least where fraud is not involved. InNewport Mining Co. v. City of Ironwood,
"It was held in Chicago, etc., R. Co. v. Babcock,
The proceedings are regular; no fraud is alleged and no claim is made that any of plaintiff's constitutional rights have been invaded. In the final analysis plaintiff's claim is that it is assessed too much. *142
After the roll was completed, notice as required by the charter was given, and, although it had 12 days thereafter to make objection, plaintiff made no effort to have the amount reduced. The roll was reported to the common council, and no protest was there made. It was not until the improvement was paid for, a portion thereof being paid to plaintiff, and a statement was sent to plaintiff for the amount assessed against its lands, and some months had elapsed thereafter, that this bill was filed. Having remained silent during the time the assessment was open to review by the constituted tribunals under the charter, having stood by until the improvement had been paid for, and itself having received its share of the compensation awarded on the condemnation proceedings, it may not now be heard in a court of equity to say that its assessment is excessive and for that reason unenforceable. Brown v. City ofGrand Rapids,
A decree will be here entered dismissing plaintiff's bill, with costs of both courts.
BIRD, C.J., and SHARPE, SNOW, STEERE, WIEST, CLARK, and McDONALD, JJ., concurred. *143