The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1901-01-25
PUBLIC IMPROVEMENTS.
Suggestions for Improving the Law
Concerning Assessments.


concerning Assessments.
Mr.. Chester Bradford. of this city, has
addressed the appended letter to the MEM
bers of the legislative committee on affairs
of the city of Indianapolis
Gentlemen respectfully submit certain
suggestions which I believe should be in
corporated into any law relating to the
subject OF public improvements where as
sessments on property owners are made to
pay for the 1t is an underlying
principle that taxation Is upon the theory
that corresponding benefits result to the
party taxed. Otherwise the imposition of
OF a burden in the nature of a tax or as
sessment is the taking of private property
for public use without compensation. 1t
seems to be self-evident that there can be
no special benefit in excess of some certain
per cent. of the value of parcels of land
or lots adjacent TO the public Improvement
The history Of the operation of our special
assessment law is filled with instances
where property owners have had their
property confiscated. That is to say, the
assessments have been large as or larger
than the entire value of the property. 1t
needs argument to show the Injustice
of law under which such a procedure is
possible. Boards of public works are not
infallible, and the nature of their duties
Is such as is calculated. however honest
their purposes, TO incline them in their
views against the interests of the property
owner. However fair they may be in some
Instances. there are other instances in
which they may be unfair. And. fair or
unfair, no harm can result from a suitable
limitation of their powers. The law under
which they act. therefore, should. in my
opinion, contain a limitation beyond which
they should not be permitted to go.
THE assessed value OF property for pur-
poses of taxation furnishes, or should fur
nish, reliable data concerning its real value
At all events, it is sufficiently correct and
sufficiently uniform to furnish a basis for
lfy,,fto tan Of oI kox
therefore suggest that in any legislation
upon this subject there be Incorporated
section permitting special assessments
for purposes of public improvements to an
assessed value for purposes of taxation of
the parcels of land or lots abutting upon
the proposed Improvement. The Legislature
in its wisdom can fix this per cent. suf-
ficiently high so that public improvements
may not be unnecessarily stopped or i'm
peded, but 1T ought not to be so high as
to work confiscation of the property. 1t
seems to me that Is per cent. would afford
abundant room in this direction But at all
events limit should be fixed.
Another important matter is that no per-
son should be denied a fair and full on
portunity to iugate charge or claim
which he considers unjust and oppressive.
The Board of Public Works is not infal-
lible, and its estimate of the special bene-
fits TO be derived by any property owner
may be widely at variance with the fact.
by nothing but their own will. There are
numerous cases where the benefits have
been wholly disproportionate to the assess
ment In the past, and where great hardships
have resulted from this fact. For example.
it cannot be possible that the same benefits
result TO property which sides" upon
street that result to property which fronts
upon street. and where there are in the
same neighborhood properties of both de-
scriptions there ought TO be such an ap-
portionment of the burden as will make
those whose property fronts upon the street
bear fair share of il. The corner forty
feet ought not to be subjected to any great
er burden than any other forty feet on the
street; at least no more than that which
results from the present law under which
the cost of street intersections is distrib
uted along the streets in both directions
from the corner.
There are other cases where the public
improvement is manfestly for a strictly
public purpose and where the benefit to
the property which abuts thereon is little
or nothing. In all such cases property own
ers ought to have the right to raise the
question in manner and in forum where
O fair trial of it can be had. Our courts
are organized for the purpose of admins
tering justice and settling disputes. They
are presided over by persons learned in
the law, and the judicial rather than the
political or administrative atmosphere is
supposed to prevail, while in any event
there is an opportunity for an orderly and
well-reguated system of appeals by means
of which justice may be more certainly
secured than by any other means with
which we are acquainted. i respectfully
submit that 1t ought to be the object Of
legislation, as far possible, to do equal
and exact justice to all. and to distribute
burdens fairly and equitably upon all"