Schaff v. Roberts

Citations

• 113 Kan. 423
• 215 P. 447
• 1923 Kan. LEXIS 120

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Improvement op County Roads — Railroad Right of Way Properly Assessed to Aid in Costs of Construction of Hard-surfaced Road». Under chapter 246 of the Laws of 1919 as amended by chapter 218 of the Laws of 1921 the right of way of a railroad company may be assessed as other “real property and the improvements thereon” for its proportionate share of the cost of constructing a hard-surfaced road.</p> <p>2. Same — Method of Assessment of Railroad Right of Way. The board of county commissioners in making an assessment against the property of a railroad company in a benefit district for the cost of constructing a hard-surfaced road should follow the same general method as is followed with reference to other property which is hable for its proportionate part of such cost.</p> <p>3. Same — State Tax Commission’s Valuation of Railroad Property — Improper basis of Valuation for Costs of Road Improvements. Sihce all railroad property, real, personal and mixed, is classed as personal property for the purpose of general taxation, the state tax commission’s valuation of all such property constructively within the limits of a road benefit district is not a proper basis for fixing the valuation of a railway company’s “real property and improvements thereon,” actually within such road benefit district, for the purpose of assessment to pay the cost of constructing a hard-surfaced road.</p> <p>4. Same — Costs of Road Improvements — Statute Does Not Authorize an Assessment on Personal Property. Chapter 246 of the Laws of 1919, as amended by chapter 218 of the Laws of 1921, does not authorize the levying of an assessment on personal property for the construction of a hard-surfaced road; and the levying of an assessment on the rolling stock and other personal assets of a railroad company for such a purpose will be enjoined.</p>