City of Atchison v. Friend

Citations

• 78 Kan. 30
• 96 P. 348
• 1908 Kan. LEXIS 3

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Municipal Corporations — Special Assessments for Improvements — Foreclosure of Tax Lien — Liability to Contractor for Proceeds of Tax Sale. Where special assessments were levied in 1886 upon abutting property to pay for the improvement of a street in a city of the first class, for which special-assessment bonds were issued by the city and were not paid when due, but remained delinquent for a number of years, and where a suit for the foreclosure of the tax liens against the property was brought under chapter 392 of the Laws of 1901 (Gen. Stat. 1901, §§ 7718-7724), under which the liens were foreclosed, the property sold, and the proportion of the proceeds of the sale paid over to the city treasurer, and where the city, upon demand, refused to pay such proceeds to the contractor, an action therefor against the city may be maintained.</p> <p>2. - Compromise of Delinquent Taxes by Request of the City — ■Liability to Contractor for the Amount of the Special Tax. After the special assessments, regularly made upon several lots to pay for the street improvement, and the special-assessment bonds issued by the city had been in default for a period of years the mayor and council of the city passed a resolution requesting the board of county commissioners to authorize the redemption of the lots upon the payment of a small sum and the erection of a certain building on the property. The board acted upon the request and ordered the re-' demption of the lots substantially on the conditions named in the resolution. In an action against the city to recover the amount of the assessments it is held that, as the board of county commissioners was vested with the power to order a compromise and redemption for such an amount as it deemed best, and as the board was not bound to heed the advice or request of the city officers, the action of the city officers in passing the resolution requesting the redemption did not affect the power or action of the board