City of Carlyle v. County of Clinton

Citations

• 140 Ill. 512
• 30 N.E. 782

Syllabus

<p>1. Special taxation—local improvement—ordinance necessary. The passage of an ordinance for the making of a public improvement is essential to the levy of a special assessment or special tax on property to be benefited. Without such ordinance there is nothing on which the proceeding can rest.</p> <p>2. Until an ordinance is passed for such improvement, specifying its nature, character, locality, and giving a proper description, the committee can not act and ascertain its probable cost, and this is required as a safeguard for the protection of the property owner.</p> <p>3. Local improvements'—power of city or village over. In the exercise of the right of special taxation for local public improvements, a city or village has such power, and such only, as is conferred upon it by the statute, and that power must be exercised in the manner provided by the statute.</p> <p>4. Same—ordinance for levy of special tax. An ordinance, not for the making of a local public improvement, but after the same is completed, for the levy of a special tax for its payment, is void, and can not form the basis for such taxation. Until an ordinance is passed for the making of the improvement, no expense can be incurred which can become a charge on the property holder.</p>