Failure of the state law to provide for notice and hearing
before the making of a special assessment by a village council does
not deprive the assessed owner of his property without due process
when the law affords him, and he accepts, opportunity to determine
all questions of law and fact as to the validity, fairness, and
proper amount of the assessment, by proceedings brought by him in
the state courts. P.
265 U. S.
387.
Affirmed.
Error to a judgment of the Supreme Court of Ohio which
dismissed, as frivolous, a petition in error to review a judgment
of the state court of appeals revising a special assessment.
MR. CHIEF JUSTICE TAFT delivered the opinion of the Court.
Hetrick owned two lots in the Village of Lindsey, Ohio, No. 175
and No. 176. He brought suit in the Common Pleas Court of Sandusky
County against the village and the auditor and treasurer of the
county to enjoin the collection of front-foot street assessments
levied by the village council against the two lots. He contended
first that the assessment exceeded the benefits to the lots or
either of them; second, that the assessment was in excess of the
limit allowed by law to be levied upon property
Page 265 U. S. 385
for local improvement, which by the statute was one-third of its
value; third, that the assessment was in violation of the due
process clause of the Fourteenth Amendment to the Constitution of
the United States in that there was no provision for notice to be
given to the owner of the property to be assessed and an
opportunity to be heard before the tax was levied.
Evidence was taken on the question of benefits and the value of
the lots. The common pleas court sustained the assessment in its
entirety and dismissed the petition. The plaintiff then appealed to
the court of appeals of the county, and the case was reheard by
that court on new evidence. Section 3819 of the General Code of
Ohio in part is as follows:
"The council shall limit all assessments to the special benefits
conferred upon the property assessed, and in no case shall there be
levied upon any lot or parcel of land in the corporation any
assessment or assessments for any or all purposes, within a period
of five years, to exceed thirty-three and one-third percent of the
actual value thereof after improvement is made."
The court of appeals found that the value of the lots, after the
completion of the improvement, was $2,600, and that they were
especially benefited to the extent of one-third of this value,
reduced the assessments from $1,040.60 on both lots to $866.67, and
enjoined the collection of more than this amount. The court of
appeals found other facts as follows:
Notice of the passage of the resolution of necessity for the
improvement had been served by the clerk of the council in writing
on the plaintiff personally within the time required by the
statute. He had full knowledge of the work as it progressed, and
made no objection thereto. He appeared with his counsel before the
village council, consulted with it as to the manner of the
construction of the improvement, and succeeded in having its
character
Page 265 U. S. 386
changed in front of his property to conform to his desire. He
never requested a hearing before the council on the public
necessity of the improvement or the validity or amount of the
assessment.
In due time after the decree in the court of appeals, plaintiff
filed a petition in error in the supreme court of the state. The
defendants made a motion to dismiss it on the ground that no leave
to file it had been granted. The plaintiff claimed that no leave
was necessary under the state practice, because the case involved a
question under the Constitution of the United States as to the
validity of the statutes of the state relating to special
assessments for street improvements. The defendants answered that
such statutes had been so long held constitutional by the courts of
the state that their constitutionality could no longer be
questioned, and therefore that the petition should be dismissed,
presumably as frivolous. The court sustained the motion and
dismissed the petition. A writ of error to bring the case here was
allowed by the chief justice of the supreme court of the state.
The decision of fact by the state court of appeals that the
assessment did not exceed the benefit to the property and that it
did not exceed one-third of the value of the property after the
improvement was completed are not questioned here. The only point
of contention made is that the Ohio statutes relating to special
assessments for street improvements do not require a notice to, and
a hearing on behalf of, the owner of the property assessed by the
village council, and therefore permit the owner to be deprived of
his property without due process of law.
Section 12075 of the General Code of Ohio has for many years
provided as follows:
"Common pleas and superior courts may enjoin the illegal levy or
collection of taxes and assessments, and entertain
Page 265 U. S. 387
actions to recover them back when collected, without regard to
the amount thereof, but no recovery shall be had unless the action
be brought within one year after the taxes or assessments are
collected."
Under this section, the plaintiff had two full hearings in two
courts upon the merits of the assessments -- that is, upon the
question whether the special benefits conferred were greater than
the value of the property, and second, whether the assessment
exceeded one-third of the value of the property. This is in accord
with the previous decisions of the Supreme Court of Ohio in
reference to the power of the state courts in passing on the
validity of assessments either in a suit to collect the same or in
a suit by the assessment payer to enjoin them.
Walsh v.
Sims, 65 Ohio St. 211;
Griswold v. Pelton, 34 Ohio
St. 482. It thus appears that the plaintiff in this case had had
opportunity by contesting the assessment in court to review all the
questions of law and fact as to the validity and fairness of the
assessment under the statutes of Ohio, that these facts were passed
upon by the court, and that the plaintiff had secured from that
court a reduction of the assessment. In such a case, it has been
frequently decided that the judicial procedure constitutes due
process of law and supplies every requirement for due notice and
hearing.
McMillen v. Anderson, 95 U. S.
37,
95 U. S. 41;
Davidson v. New Orleans, 96 U. S. 97,
96 U. S.
104-105;
Spencer v. Merchant, 125 U.
S. 345,
125 U. S.
355-356;
King v. Portland, 184 U. S.
61,
184 U. S. 70;
Ballard v. Hunter, 204 U. S. 241,
204 U. S. 255;
Embree v. Kansas City Road District, 240 U.
S. 242,
240 U. S. 251;
Mt. St. Mary's Cemetery v. Mullins, 248 U.
S. 501,
248 U. S.
506.
It is unnecessary for us to consider therefore the sufficiency
of notice and opportunity for a hearing before the council under
the statutes of Ohio for assessments, or the question whether
plaintiff was estopped by his acquiescence and conduct from raising
such an issue.
Decree affirmed.