TAXATION - SPECIAL ASSESSMENTS - DUE PROCESS - REQUIREMENT OF NOTICE FOR REPAIR OF EXISTING IMPROVEMENT

Plaintiff brought this action against the Board of Commissioners of Wells County, Indiana, to quiet his title to 160 acres of land owned by him in the county and to enjoin enforcement of supplementary drainage assessments upon the property as permitted by Indiana law. Plaintiff contended that the statute creating drainage districts was violative of due process of law and unconstitutional in that it authorized supplementary assessments to be made by the Board of Commissioners without the same notice and hearing which was required before the original assessment could be made. On demurrer, the Wells Circuit Court held for plaintiff and defendants appealed to the Supreme Court of Indiana. Held, due process of law does not require that notice and a hearing be given property owners to validate additional assessments made against their property when such additional assessments are made in accordance with the original valuation of accrued benefit to their lands.

Board of Commissioners of Wells County v. Falk, (Ind. 1943) 47 N. E. (2d) 320.