Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-08-03
A Clear Understanding of Mat
tiers Pertaining to Appeals
Should Be Had
ACTION SHOULD BE LAST RESORT
Gases Must Be Appealed Separately
and Not in a Group, as Some May
Think-lnterest and Penalties Accrue
If Waivers Are Not Sisned-What
the Statutes Say.


proposed paving assessments, and the
fact that a number of property owners
have already signed contract to fight
the assessment, has led the T.-R to
present to the people an outline of the
situation, as shown by the statutes. The
T.-R. is not advising one way or the
other in the matter, for it Is up to the
property owner to do just as he sees fiji,
accept the assessments by signing the
waivers, or fight 1t out in the courts.
There are many important things to
consider. however, and it is usually
conceded that litigation should be the
last resort.
Leading up to the most important
the assessments, the situation is this.
a contest does not commence until OBJ
jectons are filed to the proposed as
sessments. When the paving is COM
pleted the council makes formal ac-
ceptance of 1t, provided it has been
done In conformity to the contract.
After its acceptance there is prepared a
schedule setting out the proposed as
sessment against each lot, which is filed
with the city clerk. A notice is then
given by publication. to property own
ers, that the schedule is on file, for in
spectson, and that property owners
have the right to file written objections
to any qualities of assessment, or ir-
Irregularities in prior proceedings, lead
ing up to the Improvement.
AT meeting, designed in the notice,
the council proceeds to pass upon the
written objections, it being the idea to
give full and fair opportunity for all
to be heard upon the questions of why
the assessment is unfair and should be
reduced and any other points the prop
erty owner may want to make After
the council has heard the objections,
and passed upon them, it proceeds to
make the assessments proposed, or as
corrected and modified. The PROPERTY
owners then have ten days within
which to appeal to the district court,
where all questions touching upon the
validity of the assessment, or the
amounts are heard and passed upon.
Now comes the important part. L,
the property owners desire to avail
themselves of the payment of the as-
sessinent In seven annual installments
at per cent per annum on all unpaid
AMOUNTS 1t will be necessary to sign a
waiver to all illegalities or Irregular
tiles pertaining to the assessments, and
an agreement that they will pay the
lS ac Is |,>
ments. the waiver and the agreement
being endorsed on the certificates Fail
ure to sign the waiver renders the
whole amount of the assessment Cue
and payable at once, and If not paid by
the first day of the following April, tho
assessment, interest and penalties ac-
crue, the same as in the case of other
taxes. An appeal is the same as the
failure or refusal to sign waiver. AS
to the amount finally fixed by the ap-
pellate court, as the proper assessment,
the penalties and interest would accrue,
and the amount thus fixed would be
due and payable as Of the date of the
original assessment by the council
Each case must stand on its own
Foundation, when an appeal is made,
under the statutes. or in other words
each assessment must be appealed IN
dividually or separately If the amount
of the assessment is brought in ques-
ton, as the determination OF benen;
10 one piece of property might not APP
ply to another.
1t would seem that the better way
for property owners who object to the
assessment to do would be first to go
to their councilmen and explain their
cases to them, and make an effort first
to have them equalize the assessment
10 their advantage as much as possible
There are some who are willing to pay
what they think is fair but number,
especially those with large frontages,
are not satisfied.
satisfied.
In the old paving case of S. Lacey
ct AL, VS.. the City of Marshalltown,
involving West Main street paving, 1t
is said that contractors, who were also
parties to the suit against the city, paid
all their attorneys fees out of the pell-
alties that attached after the property
owners were defeated.