People ex rel. Ijams v. Meyers

Citations

• 124 Ill. 95

Syllabus

<p>1. Special assessments—under Drainage la/w—benefits—of their distribution and apportionment—the statute construed. Taxes levied for drainage purposes are required to be distributed or apportioned among the different tracts of land, according to the classification to be fixed by the commissioners. The land owner has the right of appeal from the assessment of benefits to his land, and the judicial determination of that question is conclusive as to the amount of benefits his land will receive, and he can not be required to pay anything beyond such amount. An assessment under the Drainage act, in excess of the benefits, is void as to such excess.</p> <p>2. The commissioners of a drainage district required a certain amount to be levied upon the lands in the district, according to their classification, which was done, and on appeal to the county court the sums assessed against the lands of those appealing were considerably reduced. In the meantime the Auditor of Public Accounts certified to the county clerk, as provided by law, the amount necessary to be raised to pay interest on bonds which had been issued under the Drainage law, and incidental expenses, and the clerk apportioned this tax among the several tracts in the district according to their benefits, as shown by the original assessment thereof, the appeal not having yet been tried. On application for judgment, the assessment not having been paid, the county court sustained an objection to the tax, and reduced the same so as to make it conform to the amount of benefits as fixed by the judgment of the county court, on the trial of the appeal: Held, that the reduction as made by that court was proper and right.</p>