The Advocate and news., 1899-03-15
House Bill No. 600.


AN ACT relating to cities Of the first class,
and relative to the relevy of assessments
and taxes for public improvements therein.
Be II enacted by the Legislature Of the State
of Kansas:
Section l. In case the mayor and council
of any city of the first class shall have here
tofOre levied, or shall hereafter levy, any
assessments or taxes for any public inn
prOVement in said city, which assessments
or taxes are or may be informal Illegal ir-
regular or void for the want Of sufficient au-
thOTity to make or levy the same, or for any
cause whatsoever, the mayor and council OF
such city may at any time releVy any such
assessments or taxes in the manner pro-
Vided and against the property liable for
taxation, or assessment, for such Improve
ment, at the time Of the making thereof;
Provided, that in all cases where informal,
Illegal, irregular or void taxes or ASSESS
ments, levied for any Improvement against
any lot or tract of land shall be paid in
whole or part such lot or tract Of land
shall not be reassessed or retaXed for the
tax or assessment, or the part thereof so
paid.
Section 2. If any assessments heretofore
or hereafter levied by any city Of the first
class shall be held or found to be void for
the reason that the same were levied with
out regard to, or in excess Of, the amount of
the special benefits accruing to the lots or
tracts of land on which the same were lev
led by reason of the improvement for
which such assessments were levied.
they shall deem 1t for the best interests Of
such city so to do, appoint three apprais-
ers by resolution, who shall make q true
impartial and equitable apportionment Of
the costs Of such Improvement according
to the special benefits accruing to each
and every tract or lot of land by reason OF
the construction of such Improvement and
the general benefit accrung to the city at
large by reason Of such Improvement. Said
appraisers shall, before making said ap-
portionment take and subscribe an oath
to make true, impartial and equitable ap-
pOrtiOnment OF the cost OF such improve
ment according to the benefits aecruing
by reason thereof, and shall, within twenty
days from the date Of their appointment,
meke such apportionment, and file their
report in writing with the city clerk, and
the mayor and council shall, at their first
regular meeting after the filing OF such
report fix a time for the hearing Of all
objections TO the correctness, Fairness and
validity thereof, and shall give notice to
all persons concerned by publication for
six days in the official paper Of the city Of
the time fixed for such hearing, and on
such hearing the mayor and council shall
have power to alter and correct said appor-
tiOnment as they may deem necessary in
order to make the same true impartial
and equitable apportionment OF the cost
of the construction Of the Improvement for
which such assessments were levied and
after altering or correcting said report II
any alteration or correction be deemed
proper, approve the same, and, by ordi-
ment against the city and each and every
lot or tract OF land in proportion to the
benefits received thereby as shown by such
report. In making the apportionment and
leVying the assessment aforesaid, the whole
cost of the improvement shall be considered
and the benefits resulting to the public gen.
orally from the construction Of such i'm
provement, shall be fixed by the apprais-
ers in their report and such proportion of
the cost of such improvement assessed
against the city, and the remainder of such
cost apportioned and assessed against the
land specially benefited by such improve
ment. All money derived from such as
sessments shall be set apart for the payment
of the bonds issued for the cost of such inn
prOvement.
In all cases where assessments void for
the reason that the same were levied with
out regard to, or In amount in excess of the
special benefits accruing to the property on
which assessments were levied, by reason
OF the improvement for which the sum was
levied, shall be paid in whole or part, such
payment shall be taken into consideration
and the lot or tract of land on which such
assessments were levied, shall not be reas-
sessed for the amount Of the assessments
OK part thereof, 30 paid.
The order OF the mayor and council ap-
proving the report of the appraisers afore-
said shall be final and conclusive evidence
that said appOrtiOnment so approved is a
true, impartial and equitable apportion-
ment OF the benefits accruing to each lot
and tract of land. and OF the cost of such
Improvement, and shall further be conclu-
sive as to the land specially benefited by
such improvement, and no suit to set aside
any special assessments relieved under the
provisions OF this section, or to enjoin the
collection thereof, shall be brought, nor any
defense to the validity thereof be allowed
after the expiration of thirty days from
the time OF the publication OF the ordi-
nance relieving such assessments. All the