Majority
Headnote
1. Municipal Corporations—Stbeet Improvements—Assessments—Change of Grade.The, relator first attacks the several assessments, made against her property as having been made without jurisdiction, because there was a change of the established grade on Andrew street without any petition therefor, in violation of section 148 of the city charter (Laws 1896, p. 974, c. 747), which, so far as material, reads as follows:
“When the grade of any street or highway has been established, it shall not be changed except upon the petition of the owners of a majority of the lineal feet fronting on the street, or part thereof, on which the grade is to be changed, nor unless compensation be made to the owners claimed to be injured by such change of grade.”
It appears that the common council in 1898 passed an ordinance establishing the grade of Andrew street; that another ordinance was passed establishing the grade in 1900, and that a third ordinance amending the ordinance of 1898, repealing the ordinance of 1900, and establishing the grade of such street, was passed in October, 1903; and that the work resulting in the assessment complained of was done pursuant to the last-named ordinance. It appears that until the work in question was undertaken there had been no change in fact on the surface of the ground on Andrew street, except that the city had at its own expense removed a portion of a ledge of rocks thereon. Until
I think the relator is not afforded such a grievance by the change in the ordinance establishing the grade, made, as it was, before she had incurred any expense in improving her property with reference to the grade first fixed, and before anything had, in fact, been done to change the surface of the street to conform to such grade, as will enable her to urge that the assessment against her is void because the change was not petitioned for as required by such section 148, and that the facts presented do not constitute a change of an “established” grade within the meaning of that section. Nor do I think that the relator is aggrieved because the work of grading the three streets and the laying of the sewer was let in one contract for a single sum, when four separate ordinances were passed authorizing the work. By the aid of the contractor’s and engineer’s estimates, the cost of each separate piece of work was ascertained and the assessments were made separately for each. The common council deemed it advantageous for the city to let the entire work in a single contract, and nothing appears to show that the relator was injured thereby.
It is also urged by the relator that the assessments are unjust and inequitable, and not in preportion to the benefits derived from the improvements. Section 147 of the city charter (chapter 747, p. 972, Laws 1896) provides that when the common council causes any street which has not been previously improved at the expense, in whole or in part, of the property fronting thereon, to be graded, it may determine what part, not exceeding 25 per cent., of the expense is to be paid by general tax upon the city and what part shall be paid by special assessment on the “property fronting on such improvement.” The same section authorizes the common council to construct sewers, and in like manner determine the proportion to be paid by general tax and by special assessment against the "property immediately benefited thereby.” It also provides that the assessor “shall make a just and equitable
It is clear under these provisions of the charter that the assessments for grading the streets and for the sewer must be laid upon the owners or occupants of the property deemed to be benefited in proportion to the benefits which, in the judgment of the assessor, have been derived from the improvement, but that in case of grading of a street the area of the assessment is limited to the property fronting on the improvement. The grading assessments appear to have been so limited, but in laying the assessments for both the grading and the sewer a computation shows that the assessor followed what is known as the “foot-front” plan; that is, that he apportioned the cost among the lot owners in proportion to the frontage of each lot upon the street. The relator urges that this has resulted in a gross inequality as to her, as her property, with the exception of one lot, is vacant and unimproved, while much of the other property is built upon, which largely increases its value. This does not necessarily follow. No plan of assessment has yet been devised which will result in absolute equality between properties differing in use and in value. The assessor was charged with a judicial duty in apportioning the cost of these improvements, and was required to assess it upon the property which, in his judgment, had derived benefit therefrom in proportion to the benefits derived. Nothing indicates that he has not done this. If he exercised his best judgment, and if he has not followed an erroneous principle in making the assessment, it should not be set aside simply because he has made it upon the “foot-front” plan. It may be that after taking into account all the improvements and the differences in value between the separate pieces of property assessed, caused by such improvements, he deemed this rule to be the most just and equitable. It would seem that this plan is sanctioned by authority with reference to assessments for grading and paving, where the law requires them to be laid upon the property fronting upon the improvement. O’Reilley v. City of Kingston, 114 N. Y. 439 , 21 N. E. 1004 . So, too, the same rule has been applied to assessments for the construction of sewers laid upon property deemed to be benefited. City of Ithaca v. Babcock, 72 App. Div. 260 , 76 N. Y. Supp. 49 ; Providence Retreat v. City of Buffalo, 29 App. Div. 160 , 51 N. Y. Supp. 654 .
While the assessor here has followed the “foot-front” plan in laying the assessment, he denies the allegation in the petition that it was not made against each parcel in proportion to the benefit which in his judgment had been derived from said improvement, and says in his return that in makingthe assessment he “took in consideration themarlcet values of the properties assessed, whether the lands assessed were improved or not, their value and character and nature of the improvements, if any, the value of said lands as derived from such improvement, if any, and as derived from the location of said improvements, and as to the prospective expense or difficulty of connecting said lands and the buildings thereon with the sewer so as to make use of the same, the nature
Dissent
The relator also points out one lot upon which she claims there has been a double assessment, and also the omission of several lots included within the assessment district shown upon the map prepared for the sewer assessment, but, as these questions were not raised before the assessor or by the petition of the relator, they cannot be reviewed in this proceeding. Matter of David Clark, 31 Hun, 198 . If these matters had been called to the attention of the assessor on grievance day, they might have been remedied. It is too late to complain of them now.
The writ of certiorari should be vacated and the proceedings dismissed, with $50 costs and disbursements to the respondents. All concur, except COCHRANE, J., dissenting in opinion.
(dissenting). Section 147 of the charter (chapter 747, p. 972, Laws 1896) requires that the special assessment for the grading must be “on the property fronting on such improvement,” that the special assessment for the sewer must be “against the property immediately benefited thereby,” and that in either case the assessor “shall make a just and equitable assessment of the costs and expenses of such improvement as audited by the common council against the owners or occupants of the lands deemed to be benefited assessing each parcel in proportion to the benefit which in his judgment has been derived from said improvement.” By section 151 of the charter it is required that “all improvements to be paid for by special assessment shall be by contract let to the lowest responsible bidder and shall be paid for only from the funds raised, levied and collected for such improvements.” It thus
Moreover, the common council divided the contract price of the improvements into four amounts, and arbitrarily directed that one specified amount be assessed for the construction of the sewer; that another specified amount be assessed for the grading of Andrew street; that another specified amount be assessed for the grading of Levan street; and that another specified amount be assessed for the grading of Mary’s avenue, and by resolution directed the assessor to make the assessments accordingly, and in this manner the special assessments against the individual property owners were made. It seems to me that this was a clear usurpation of the functions of the assessor, who, by statute, is charged with the duty of making the assessment “against the owners or occupants of the lands deemed to be benefited assessing each parcel in proportion to the benefit which in his judgment has been derived from sajd improvement.” I do not think the' assessor can be deprived or relieved of this duty or of any part thereof by the common council, or that an assessment made in this way partly by the common council and partly by the assessor is a compliance with the statute. • “The statute must be strictly pursued, and .any departure in substance from the formula prescribed by law vitiates the proceedings. The party whose
Cases cited
- O'Reilley v. City of Kingston 114 N. Y. 439 p. 660
- City of Ithaca v. Babcock 72 App. Div. 260 p. 660
- Merritt v. Village of Portchester 71 N. Y. 309 p. 663
- Newell v. Wheeler 48 N. Y. 486 p. 663