Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1913-03-14
PAVING ASSESSMENTS.

Coincident with the plans TO pave
which are now being considered by city
councils in many towns should be de-
vised a more equitable method OF
assessing the cost to the property. Most
cities and towns now charge up TO the
property abutting a paved street all Of
the cost OF the pavement for the entire
length OF the street including the
street and alley intersections and
wherever corner lot is paved on both
street frontages it has been assessed
for four times as much paving as an
inside lot.
ManifestIy this custom is exceedingly
unjust to property owners and the
facts are that it is not in accordance
with Law. The Iowa paving law pro-
vides in substance that property shall
be assessed according as it is actually
benefited by street Improvement and
no more and it further provides that in
no case shall this assessment exceed
one-fourth the actual value of the prop
erty. Because the one-fcurth limita-
ton is so high as to let IN practically
the entire cost. city councils have felt
free to hold that the property benefit
is equal to the cost Of paving and quite
generally the whole bill has been taxed
to the lots on the paved street. This
relieves the general fund which is
nearly always overdrawn anyway.
In Marshalltown owners of corner
the ground that the long side OF a lot
and front side too. made an assess
ment in excess of the actual benefit to
the lot Three cases We're tried before
two different judges Of the district
court and in all cases the assessments
were held to be in excess Of the
benefits to the property Witnesses Of
special knowledge as to property values
were examined as TO the values of the
lots before the street was paved and
after and the preponderance of te,sti-
mony was against the city councils
contention that the actual benefit was
as much as the assessment of the full
cost. Hence, in Marshalltown. city
councils now assess portion of
corner lots paving to the general pub
lie as we'll as all of the street inter-
sections and alley crossings.
This plan is far more equitable and
unauestionably more legal altho the
Marshalltown cases never went to the
supreme court so as to actually e'stao :
lish the law. Supreme courts Of other
states. however. have held repeatedly
that there is a public benefit in street
Improvement distinct and separate
from the adjacent property benefit and
in the newer state Of Oklahoma lots
within block Of paved street. altho
not on the street paved. are assessed
for a special benefit because the street
Improvement coming SO near to them
is considered TO have benefited all the
property within the vicinity. There is
no question but what street pavement
between a residence and the business
property even more than a pavement on
the side of the lot just as railroads
benefit towns because they provide the
means of transportation to other places.
This public benefit from street paving
should be paid for by the public by a
special levy upon all property fol-
street Improvement, leaving the prop
erty on the paved street to pay only
according to the actual benefit or spe-
cial benefit received and this must al
ways be determined by city couci
subject to review by the courts.