Printable Format12-608. Levy of special assessments; hearing of complaints; ordinance; payment of bonds; limitation on action to set aside assessments. As soon as the cost of such improvement is determined, the governing body shall determine and assess to each lot or parcel of ground liable for such special assessment the amount to be paid thereon, which amount shall be determined by the assessed value of the lots and pieces of land without regard to the buildings or improvements thereon, which value shall be ascertained by three disinterested appraisers appointed by the mayor and confirmed by the council or commission. It shall be the duty of said appraisers, within five days after being notified of their appointment, to proceed to appraise such lots and pieces of land as may be designated by the council or commission, after having taken and subscribed an oath to make a true and impartial appraisement, which appraisement shall be returned to the city council or commission at its first meeting after the same shall have been completed.
When said appraisement is returned and filed with the clerk, the governing body shall appoint a time for holding a special session to hear any complaint that may be made as to the valuation of any lot or piece of land appraised as aforesaid, a notice of which special session shall be given by the mayor in the official city paper; and said governing body at said special session may alter the valuation of any lot or piece of land, if in their opinion the same has been appraised too high or too low. The governing body shall immediately thereafter enact and publish an ordinance which shall hold good for all the installments, fixing said assessment hereinbefore provided, as to each lot or parcel of ground. The city clerk of such city shall mail a written notice to the owner of each lot or parcel of ground stating the amount levied against the same. The amounts levied against each lot or parcel of ground to pay for the bonds falling due in each year, and the interest due shall be levied and collected the same as other taxes. No suit to set aside the said assessments shall be brought after the expiration of thirty days from the publication of the ordinance fixing said assessments.
History: R.S. 1923, § 12-608; December 27.
Source or prior law:
L. 1891, ch. 73, § 9.
Law Review and Bar Journal References:
Special assessment problems discussed in 1959-61 survey of Kansas law, Albert B. Martin, 10 K.L.R. 259, 264 (1961).
Survey of constitutional and administrative law, Edward Larson, 10 K.L.R. 155 (1961).
Mentioned in survey of law of municipal corporations, Albert B. Martin, 12 K.L.R. 290 (1963).
Attorney General's Opinions:
Taxation; collection and cancellation of taxes; action for debt to collect taxes. 85-5.
CASE ANNOTATIONS
1. Limitation does not apply to void assessments. Steinmuller v. Kansas City, 3 Kan. App. 45, 50, 44 P. 600.
2. Limitation of thirty days held valid under former law. Kansas City v. Trotter, 9 Kan. App. 222, 225, 59 P. 679.
3. Provision as to appraisers does not relate to construction of sewers. St. Louis-S. F. Rly. Co. v. City of Pleasanton, 121 Kan. 559, 561, 247 P. 447.
4. Cited in sustaining demurrer to petition to enjoin collection of taxes. Schenk v. Kansas City, 134 Kan. 181, 184, 5 P.2d 842.
5. Time limitation applied in action to enjoin special assessments for sewers. Addis v. Kansas City, 143 Kan. 25, 27, 53 P.2d 809.
6. Section provides due process of law; constitutional. Newson v. City of Wichita, 186 Kan. 444, 447, 450, 451, 453, 351 P.2d 10.
7. Construed with K.S.A. 13-1013; sewer cost assessed on basis of value of property involved proper. Koerner v. City of Wichita, 190 Kan. 663, 664, 665, 378 P.2d 42.
8. Appraisers appointed hereunder fixed values purely on a square-footage basis solely based on zoning; results were unreasonable, unjust and arbitrary assessment on certain lands. Strickland v. City of Wichita, 203 Kan. 954, 956, 958, 457 P.2d 162.
9. Section contemplates assessments will be apportioned according to value of land; substantial departure, assessment invalid. Dodson v. City of Ulysses, 219 Kan. 418, 420, 425, 549 P.2d 430.