Goodwillie v. City of Lake View

Citations

• 137 Ill. 51
• 27 N.E. 15

Syllabus

<p>|1. Special assessments—/or local public improvements—basisofthe assessment—benefits os the limit. In an original proceeding for special assessment of benefits, under the statute, an estimate must be made in the manner required by section 20, of article 9, of the City and Village act, as otherwise there can be no basis for the gross amount to be assessed, or for its apportionment to or upon lots and tracts of land benefited.</p> <p>2. But where the proceeding is by supplemental petition in the same proceeding in which a condemnation has been or may be had under section 53 of the same article, seeking an assessment to raise an amount necessary to pay the compensation and damages awarded for property condemned, with the costs of the. proceeding, the amount of the judgment of condemnation, with the costs of collecting the assessment, will furnish the only proper basis for the assessment of benefits. In such ease no estimate under section 20 is contemplated or required-.</p> <p>3. The amount assessed upon a lot or tract of land as special benefits can not exceed the benefits arising thereto by reason of the making of a proposed local improvement. If the amount of benefits equals or exceeds the sum required to be raised, each tract should be assessed its proportionate share of such sum; but if the sum required exceeds the benefits, then each several tract can be assessed only such sum as it is benefited, and the residue must be paid by the city from its corporate funds.</p> <p>4. Same—of a further or second assessment. Where the sum required to be raised exceeds the aggregate of all the benefits assessed, it will follow that each tract is assessed for all the benefits that will accrue to it by the proposed improvement, and the city will be estopped by the proceeding from again seeking to assess benefits therefor against the same property.</p> <p>5. And when the assessment is made under section 53, and each tract of land is assessed its full measure of benefits for the