De Koven v. City of Lake View

Citations

• 129 Ill. 399
• 21 N.E. 813

Syllabus

<p>1. Special assessments—extent of assessment, as excluding streets. In assessing the special benefits upon a tract of land intersected by streets, for the construction of a sewer, it will be presumed that the commissioners deducted the streets, and estimated the benefits to the land, exclusive of the streets, at the amount assessed upon it, unless the contrary appears. Describing the tract does not show that the assessment was upon the number of acres in the subdivision or description.</p> <p>2. Same—assessment upon lots, etc., separately, or in gross—the statute construed. Section 142 of chapter 24, of the statute relating to special assessments, provides that the commissioners shall make an assessment roll, in which shall appear the names of the owners of each lot, block, tract or parcel of land, and the amount assessed as special benefits thereto. While this section does not authorize the assessment of a certain amount on two lots owned by different persons, yet there is nothing in the statute requiring separate assessments on a lot, block or tract owned by the same party, which may be divided by a street. The location of a street over a lot does not make the lot consist of separate tracts of land.</p>