City of Springfield v. Sale

Citations

• 127 Ill. 359
• 20 N.E. 86

Syllabus

<p>1. Special assessment—amendment of assessment roll. On application by a city to the county court to confirm special assessments of benefits upon lots by the construction of a sewer, the caption to the assessment roll returned by the commissioners appeared as their “asT sessment of a special tax,” etc.: Held, that the designation as of a special tax was a clerical error, and that an amendment of the caption to make it conform to the fact was properly allowed.</p> <p>2. Same—for construction of sewer—assessment limited to benefits. In a proceeding for special assessment of contiguous property for the construction of a sewer, it is the duty of the commissioners to examine the locality where the proposed improvement is to be made, and each contiguous tract of land or lot affected thereby, to determine the amount of special benefits accruing from such improvement, and apportion the cost thereof, not exceeding the amount of special benefits, upon the several lots, in the proportion that they will be severally benefited.</p> <p>3. No lot or tract of land can be assessed any greater sum than it is specially benefited by the proposed improvement. There must be assessed to each lot the special benefit it will derive from the improvement, and if a sufficient sum is not thereby raised to make the improvement, the residue must be paid out of the general funds of the city. A report of the commissioners that they have assessed the expense of the improvement according to the frontage of the contiguous lots, without finding that the special benefits are in that proportion, will not be a compliance with the law.</p> <p>4. Same—basis for ascertaining benefits—correcting assessment. The law has not prescribed what basis for ascertaining the benefits shall be adopted by the commissioners, but ample provision is made for the correction of errors in the assessment. The county court may change, alter or annul the assessment, and when the roll is corrected, it is the duty of the court to