GPO-CONAN-2017-10-15.pdf

505 the owner has no constitutional right to be heard

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505 The owner has no constitutional right to be heard in opposition to the launching of a project which may end in assessment, and once his land has been duly included within a benefit district, the only privilege which he thereafter enjoys is to a hearing upon the apportionment, that is, the amount of the tax which he has to pay. 506 More specifically, where the mode of assessment resolves itself into a mere mathematical calculation, there is no necessity for a hearing. 507 Statutes and ordinances providing for the paving and grading of streets, the cost thereof to be assessed on the front foot rule, do not, by their failure to provide for a hearing or review of assessments, generally deprive a complaining owner of property with- out due process of law. 508 In contrast, when an attempt is made to cast upon particular property a certain proportion of the construc- 502 Tonawanda v. Lyon, 181 U.S. 389, 391 (1901). 503 Londoner v. City of Denver, 210 U.S. 373 (1908). 504 Withnell v. Ruecking Constr. Co., 249 U.S. 63, 68 (1919); Browning v. Hooper, 269 U.S. 396, 405 (1926). Likewise, the committing to a board of county supervisors of authority to determine, without notice or hearing, when repairs to an existing drainage system are necessary cannot be said to deny due process of law to landown- ers in the district, who, by statutory requirement, are assessed for the cost thereof in proportion to the original assessment. Breiholz v. Board of Supervisors, 257 U.S. 118 (1921). 505 Fallbrook Irrigation Dist. v. Bradley, 164 U.S. 112, 168, 175 (1896); Brown- ing v. Hooper, 269 U.S. 396, 405 (1926). 506 Utley v. Petersburg, 292 U.S. 106, 109 (1934); French v. Barber Asphalt Pav- ing Co., 181 U.S. 324, 341 (1901). See also Soliah v. Heskin, 222 U.S. 522 (1912). Nor can he rightfully complain because the statute renders conclusive, after a hear- ing, the determination as to apportionment by the same body which levied the as- sessment. Hibben v. Smith, 191 U.S. 310, 321 (1903). 507 Hancock v. Muskogee, 250 U.S. 454, 458 (1919). Likewise, a taxpayer does not have a right to a hearing before a state board of equalization preliminary to issuance by it of an order increasing the valuation of all property in a city by 40 percent. Bi-Metallic Co. v. Colorado, 239 U.S. 441 (1915). 508 City of Detroit v. Parker, 181 U.S. 399 (1901). 1927 AMENDMENT 14—RIGHTS GUARANTEED
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tion cost of a sewer not calculated by any mathematical formula, the taxpayer has a right to be heard. 509 Collection of Taxes. —States may undertake a variety of meth- ods to collect taxes. For instance, collection of an inheritance tax may be expedited by a statute requiring the sealing of safe deposit boxes for at least ten days after the death of the renter and oblig- ing the lessor to retain assets found therein sufficient to pay the tax that may be due the state. 510 A state may compel retailers to collect such gasoline taxes from consumers and, under penalty of a fine for delinquency, to remit monthly the amounts thus col- lected.
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