County

line roads.

Appeal.

Application to board.

Appearance.

Clerk and prosecuting attorney to act on board.

Limit of applications for review.

Notice of appeal.

Order of hearing.

Notice.

Service of notice.

Hearing.

Board of review.

Meeting.

Notice of hearing.

county road commissioners of the county in which such highway is situate, or under the jurisdiction of the several townships, as above provided, as the case may be. In any highways improved along a county line, jurisdiction over the portion improved shall remain the same as though no improvement had been made upon such highway.

Review of Assessments.

SEC. 41. The county at large, or any township at large assessed a per cent for any benefit for the improvement of any highway by the county road commissioners, may within ten days after the final hearing of the review heretofore provided for, appeal therefrom, and for such purpose, make an application to the probate court of the proper county for the appointment of a board of review, as hereinafter provided. Townships shall appear by their respective supervisors; and counties shall appear by their clerk and prosecuting attorney. The supervisor shall act upon the direction of his township board. The clerk and prosecuting attorney shall act upon the direction of their board of supervisors, or of a committee of that board to whom may have been referred by the whole board, questions pertaining to the highway improvements. Only one application for a board of review shall be entertained by the probate court to review any special assessment.

SEC. 42. The probate court upon the receipt of any such application for appeal shall forthwith notify the county road commissioners in writing of such an appeal. The probate court shall thereupon make an order appointing the day of hearing upon such application, and shall require notice of such hearing to be given the county at large, and to the several township boards of the townships interested, and the county road commissioners, at least three days before such hearing. Such notice may be served on the clerk of the board of supervisors, and upon the township clerks of the respective townships. At such hearing, the probate court shall thereupon make an order, appointing three disinterested and competent freeholders of such county, not residents or freeholders of the township or townships affected or assessed for the proposed improvement, as members of a board of review. The persons so appointed, shall constitute the board of review. The court shall thereupon immediately fix a time and place where the said board of review shall hold its first meeting to review such assessments, which time shall not be less than five, nor more than fifteen days from the date of such hearing. The county road commissioners shall thereupon give notice to the persons so appointed of their appointment, and of the time and place of their first meeting, and shall give notice of such first meeting by posting notices in at least five public and conspicuous places in each township within the assessment district affected by such assessment, and by giving no

tice to the prosecuting attorney in the county, in all cases where the State is an interested party.

SEC. 43. At such hearing the board of review shall have Duty of the right, and it shall be their duty to review and equalize board. all assessments of per cent of benefits made by the county road commissioners, for such improvement upon the county at large, and the total assessment made upon the several townships, including the total per cent assessed upon lands benefited therein. Such board shall not review or equalize

the assessment for benefits upon particular lands. The per- Oath of board. sons so appointed as such board of review shall be sworn to faithfully discharge the duties of such board of review.

of errors.

to district.

SEC. 44. The board of review shall proceed to hear the Proofs and allegations. proofs and allegations of the county, and of the several townships at large, in respect to the matter of the appeal, and shall proceed to view the lands benefited by such improve- Mode of procedure. ment, and to review the total per cent ordered to be paid by the county at large, and by each township, including the sum total per cent assessed upon lands benefited in such township, and if, in their judgment, there be manifest error or Correction inequality in such assessment, they shall order, or make such changes therein within the limitations herein before provided, as they may deem just and equitable. The board of review shall not equalize the assessment between the several tracts or parcels of land. Should the board of review find, upon Additions personal examination, that there are lands liable to be assessed for the construction of such improvement, that were not included in the assessment district made by the county road commissioners, they shall add such lands to the assessment district for such improvement. Before adding any lands to such special assessment district not included in the final order of the county road commissioners, the said board of review shall give the same notice as herein before provided to be given by the county road commissioners in establishing a special assessment district. The board of review shall Hearing on meet at the time and place mentioned in their notice, to hear objections from the persons interested with respect to change in such district. On hearing such objections, the board of review, should they still deem it just and equitable that additional lands be included in the district, shall make their order in accordance therewith. The action and decision of Action of board final. the board of review shall be final. The action and decision of To be signed such board shall be reduced to writing and signed by a ma- and delivered. jority making the same, and shall be delivered to the county road commissioners together with all other papers relating

thereto.

additions.

SEC. 45. In case the assessment of the county road com- Cost and missioners shall be sustained by such board of review, the expenses. appellant shall pay the whole cost and expense of the appeal. Such cost and expense shall be ascertained and determined by the judge of probate; and the amount so determined by said judge, or by the court on appeal there

Appeal from assessment.

Application.

Bond.

from, shall be paid by the county or township appealing, to the county treasurer of said county, and placed to the credit of the road district. If the apportionment of the county road commissioners is not sustained, the road district shall pay the cost of such appeal.

SEC. 46. The owner of any lands assessed a per cent for benefits for improving any highway, who may conceive himself aggrieved by the assessment made by the county road commissioners, may, within ten days after the hearing of the review heretofore provided by the county road commissioners, appeal therefrom, and for such purpose make an application to the probate court of the county in which his land is situate, for a review of the per cent of benefits assessed for such improvement upon his land in any township. Said appellant shall file with the probate court a bond in the sum of two hundred dollars, with one or more sureties, to be approved by said court, conditioned for the payment of all costs in case the assessment made by the county road commissioners shall be sustained. In case the assessment of the per cent of benefits made by the county road commissioners upon lands assessed in that township shall be susCost of appeal. tained by the board of review, the appellant shall pay the whole cost of such appeal. Such cost and expenses shall be ascertained and determined by the probate court; and if not paid the appellant shall be liable on his bond for the full amount of such costs in an action in law to be brought by the county road commissioners before any court having jurisdiction. If the assessment made by the county road commissioners on lands in such townships shall be changed, the road districts shall pay the cost of such appeal.

Board of review.

Of whom to consist.

pointment.

SEC. 47. On the receipt of such claim of appeal by the land owner and the giving of a bond as aforesaid, the probate court shall appoint a board of review to examine into and equalize the apportionment of the per cent of benefits assessed upon lands in that township. Such board of review shall consist of three competent and disinterested freeholders selected from townships in the same county, adjoining the Notice of ap- township where the land of the appellant is situated. Notice of the appointment of the board of review to review the apportionment of the per cent of benefits upon lands in any township shall be given by posting a notice thereof in five public and conspicuous places in the special assessment district in said township at least five days prior to the hearing in the probate court for the appointment of such board of review. Such board of review when appointed shall give notice of its hearing in the matter, and of the time and place when and where it will meet to review the apportionment of benefits upon the lands in said township, by posting a notice thereof at least five days before the day of hearing in five public and conspicuous places in said township within the special assessment district. Such board of review shall also cause a copy of such notice to be delivered to the appellant,

Notice of hearing.

Service on appellant.

or left at his place of residence, if his residence is within the said township.

ment final.

SEC. 48. The apportionment of benefits for the proposed Apportionimprovements against the county at large and against the several townships at large, as made by the county road commissioners or in case of appeal by the county or any township as made by the board of review herein before provided for, shall be final and conclusive and shall not be changed by the board of review herein appointed to review the apportionment of benefits upon lands. The board of review herein Proofs and shall proceed at the time and place specified in their notice allegations. to hear the proofs and allegations of the parties in interest, and shall proceed to view the lands benefited by the proposed improvement, and to review all of the apportionments for benefits made by the county road commissioners on lands benefited in such township on account of such improvement, and if in their judgment there be manifest error in any such Errors to be apportionment upon lands benefited, they shall make such changes therein and equalize the same as they deem just and equitable. All boundaries of the special assessment district Boundaries. as made by the county road commissioners, or by the board of review herein before mentioned, upon appeal shall be final and conclusive; the board of review appointed to review the apportionment of the per cent upon lands shall have no power to add additional lands to the special assessment district. But one appeal shall be acted upon to review the ap- One appeal. portionment of the per cent of benefits assessed upon lands in any township.

corrected.

SEC. 49. The several boards of review may adjourn from Adjournment. time to time, for the hearing of appeals; and public announcement of such adjourning shall be given.

certified.

of new com

SEC. 50. The several boards of review shall certify to the Findings to be county road commissioners, their finding and determination upon any appeal, which finding and determination as to the per cent of benefits to be assessed upon particular tracts, or parcels of lands benefited, shall be final and conclusive. SEC. 51. Should any person appointed on either of the Appointment boards of review as aforesaid, neglect or refuse to serve, or missioner. be unable to act, the county road commissioners shall report the same to the probate court, who shall, upon like notice, as in the first instance, proceed to appoint others, or another, competent and disinterested person or persons, to act on said board of review. The person or persons so appointed shall have the same power and perform the same duties as herein provided for the board of review in the first instance.

rolls.

SEC. 52. All the assessment rolls under this act, re- Assessment ported to the board of supervisors at the annual meeting thereof, shall be ordered spread and collected by the board; and they shall order any rolls reported to them, while they are in session, spread and collected. Rolls not reported be- When rolls to fore the final adjournment of such boards at their annual October meeting, shall stand over until the following year,

stand over.

notwithstanding they may have been ordered collected by the Collection of county road commissioners, the prior year. Where the con

delayed in

stallment.

tract is let prior to the annual meeting of the board of supervisors in October, and by reason of delay occurring from appeals to review the apportionment of benefits taken, so that the assessment roll, as finally determined, cannot be laid before the meetings of the board of supervisors, such delay shall not affect the collection of the second installment of the assessment, but both the first and second installments shall be collected the next year. In such case, the first installment shall not draw interest.

Tax set aside.

Benefits.

Description of lands.

School and state lands.

Miscellaneous.

SEC. 53. In case any tax assessed under the provisions of this act shall be set aside, except for the reason that the petition for the improvement does not confer jurisdiction upon the county road commissioners to act, the county road commissioners shall begin proceedings anew at the stage where they shall be correct.

SEC. 54. All apportionment for benefits under the provisions of this act, shall be upon the principle of benefits derived. All description of lands under the provisions of this act shall be made by bounding the same or by giving the local sub-divisions thereof; and it may be described by desig nations of the lot, or in some way by which it may be known and identified.

SEC. 55. Part paid school and State lands shall be assessed their per cent for benefits, and the collection thereof shall be enforced as State and county taxes against such public domain lands are collected and enforced. Notice of the portion as

Notice to commission.

Record of taxes.

Warrant for payment. Disposal of amounts.

Patent

withheld.

Drainage of highways.

sessed upon the State lands shall be reported by the county road commissioners to the Public Domain Commission within ten days after the tax assessment shall have been made by the county road commissioners. The Public Domain Commission shall enter upon their records against each description of said lands the amount of taxes assessed thereon, for such improvement, and shall certify the same to the Auditor General, who shall draw his warrant on the State Treasurer therefor, to be paid out of any funds in his hands not otherwise appropriated. Such amounts shall be forwarded by the Public Domain Commission to the county treasurer of the county in question, on or before the fifteenth day of January, thereafter, and shall by him be credited to the fund of the road district in question. No patent shall issue to any person for such lands until all special assessments for highway improvements are paid, with interest at the rate of six per cent per annum.

SEC. 56. In case the county road commissioners shall deem it necessary for the proper drainage of the highway to be improved, that any drain or water course be laid out