Eggerth v. City of Spokane

Citations

• 91 Wash. 221
• 157 P. 859
• 1916 Wash. LEXIS 1053

Syllabus

<p>Judgment — Conclusiveness—Assessments—Municipal Corporations — Reassessments—■ Limit — Enlarged District. A judgment upon appeal from a city council, reducing an assessment for a local improvement to fifty per cent of tbe assessed value of tbe property in the district, as limited by 3 Rem. & Bal. Code, § 7892-12, is not res judicata of tbe right to reassess tbe property in excess of tbe reduced amounts, in proceedings therefor including tbe property, in an enlarged district, in which the unit for determining the fifty per cent limit is tbe entire enlarged assessment district, and not tbe particular lots or tracts composing tbe district; as tbe reassessment is an assessment de novo in all things; especially in view of 3 Rem. & Bal. Code, § 7892-14 expressly authorizing an enlarged district for a reassessment; and Id., § 7892-43, declaring that tbe reassessment may include property not in tbe original assessment district.</p> <p>Municipal Corporations — Public Improvements — Reassessments —Procedure—Statutes. A reassessment under 3 Rem. & Bal. Code, § 7892-43 is an independent proceeding wbicb may be made without reference to Id., §§ 7892-13 and 7892-14 relating to tbe initiation of the improvement, wbicb have no application to reassessments, this being tbe necessary implication from Id., § 7892-44 specifying in what particulars tbe law governing original assessments shall apply to reassessments.</p> <p>Same — Reassessments—Validity. Any reassessment based on notice and a bearing is valid where in its aggregate it does not exceed tbe actual cost of tbe improvement and interest, less any sum paid under a former assessment, and it is equitably distributed upon all property specially benefited by the improvement in proportion to such benefits.</p> <p>Same — Reassessments — Rebates — Nonobjecting Owners • — ■ Waiver of Rights. In making a reassessment, upon reducing tbe amounts charged against objecting owners, no levy can be made for tbe purpose of rebating to nonobje