[Download] "Scott Addison Construction, Inc. v. Lauderdale County School System" by Mississippi Supreme Court ~ eBook PDF Kindle ePub Free
eBook details
- Title: Scott Addison Construction, Inc. v. Lauderdale County School System
- Author : Mississippi Supreme Court
- Release Date : January 19, 2001
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 82 KB
Description
Cities and Towns — Special Improvements — School District Liable for Assessments, Penalties and Costs — Reassessment of Property in District to Make up for Delinquencies Unauthorized. Cities and Towns — Special Improvements — School Districts Liable for Assessments. 1. A city may properly tax a school district for special improvements on streets or sewers adjacent to property owned by the district. Page 301 Same — Delinquent School District Liable for Penalties, Interest and Costs. 2. In the absence of legislative declaration to the contrary, a school district is liable, in case of delinquency in payment of assessments for special city improvements for penalties, interest and advertising costs to the same extent as a private owner, and when penalties, interest, etc., attach they become a part of the original obligation. Schools and School Districts — Constitution — Permanent School Fund not Raised by Taxation. 3. The provision of section 3, Article XI, of the Constitution that the public school fund shall forever remain inviolate refers to the permanent school fund and not to funds raised by tax levies; hence the contention that to hold school districts liable for penalties, interest and costs on delinquency in payment of special improvement assessments would violate the constitutional guaranty may not be sustained. Same — Liability for Costs of Furnishing Electric Current for Lighting District Created by Special Improvement. 4. A school district whose property lies within a duly created special improvement district for the purpose of lighting the streets embraced in the district is liable for its proportion of the cost of furnishing the electric current necessary to make the system effective. Cities and Towns — Special Improvements — Reassessment of Property in District to Make Good Delinquencies not Authorized. 5. Held, that section 5252, Revised Codes 1921, providing for the reassessment of property within city special improvement districts, has to do with the correction of invalid or erroneous assessments, and does not authorize a reassessment of property therein for the purpose of making up for delinquent assessments against other property. Same — Special Assessments Extend to Each Lot Separately and not Jointly. 6. The statutes relating to special city improvement assessments contemplate that the lien of the assessments extends to each lot or parcel of land separately and not jointly, and that when the assessment against one lot or parcel is paid, the debt is discharged, and the land may not be reassessed. Same — Special Improvements — Rule Against Reassessment of Property Above, Available to Delinquent Owner. 7. The rule that property in a special improvement district may not be reassessed for the purpose of making up for delinquencies obtains even though the reassessed and complaining owner (a school district) was delinquent.