Author: Tom Woods Smurr

Publisher: Rarebooksclub.com

Published: 2013-09

Total Pages: 190

ISBN-13: 9781230035574

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1909 edition. Excerpt: ...for which it was specifically intended, our courts have held that school property is exempt from taxation as being within the constitutional inhibition against the legislature, either by direct or indirect means, appropriating school property to other than educational purposes. And although the court recognizes that the theory of all special assessments is that the benefits conferred upon the property assessed by the improvement are at least equal to the burden imposed, the above rule of exemption is extended to include special assessments against school property in so far as it relates to school section number sixteen in each township while that section remains a part of the school fund; also, it embraces funds derived from the sale of such exempt property, it being held that the school fund would be liable to be misappropriated in the latter as well as in the former mode!" However, as indicated, this exemption, in so far as special assessments are concerned, is recognized as applying to school section sixteen only, while it continues of Bloomington, 106 Ill. 209; Co. of Adams v. City of Quincy, 130 Ill. 566; Canal Trus. v. City oi! Chicago, 12 Ill. 403; see ante, note 412. Public highways, other than streets, are liable to drainage assessments. Sec. 55 Levee Act; and 40 Farm Drainage Act. City of Joliet v. Drain. Dist., 222 Ill. 441. Drain. Comrs. v. Cerro Gordo, 217 Ill. 488. That such property may not be sold to enforce the payment of the assessment levied, does not affect the validity of the assessment; the payment of the amount due may be enforced by mandamus against the delinquent municipality or quasi municipal corporation. Co. oi McLean v. C. of Bloomington, 106 Ill. 209. There is no authority to assess benefits against a...