Bloom v. Town of Albion

• Decision Date: 07 December 1932
• Docket Number: 14,318
• Citation: 183 N.E. 325,96 Ind.App. 229
• Parties: BLOOM ET AL. v. TOWN OF ALBION ET AL
• Court: Indiana Appellate Court

183 N.E. 325

96 Ind.App. 229

BLOOM ET AL. v. TOWN OF ALBION ET AL

No. 14,318

Court of Appeals of Indiana

December 7, 1932

Rehearing denied March 18, 1933.

From DeKalb Circuit Court; William P. Endicott, Judge.

Action by Clayton E. Bloom and others against the Town of Albion and others for injunction. From a judgment for defendants plaintiffs appealed.

Appeal dismissed.

H. W Mountz and Glen Thrapp, for appellants.

Fred L Bodenhafer, Luke H. Wrigley, Martin H. Spangler, George L. Foote and Hughes & Arnold, for appellees.

OPINION

BRIDWELL, J.

Appellants instituted this action against appellees seeking to enjoin the construction of certain street improvements in the Town of Albion, Indiana, under a contract awarded for that purpose by the said town, through its board of trustees, to the appellee, Plummer Construction Company, and seeking further to enjoin the making of any special assessments against any of the property of the appellants to pay the costs of the improvements and from making and levying any special or other assessment against the taxable property of said town to pay the cost of the construction of the several street and alley intersections included in said improvements.

The complaint was filed in April, 1929, and in due course the cause was tried by the court resulting in a judgment in favor of the appellees; that the plaintiffs (appellants) take nothing by their complaint, and that defendants recover their costs, from which judgment, rendered on April 14th, 1930, this appeal is taken. The transcript and assignment of errors were filed November 10th, 1930.

We are of the opinion that the assessments sought to be enjoined were made when the final assessment rolls were adopted. Assessments, as the term is used in the law relative to taxation, means the adjustment of the shares of the contribution by several toward a common beneficial object, according to the benefit received. Adams v. City of Shelbyville (1900), 154 Ind. 467, 486, 57 N.E. 114, 49 L. R. A. 797, 77 Am. St. Rep. 484; Bouvier's Law Dict; Anderson's Law Dict. See also: Town of Dublin v. State, ex. rel. (1926), 198 Ind. 164, 152 N.E. 812.

Appellees have filed a verified motion to dismiss this appeal, because of the following facts shown by such motion: Following the decision of the court denying any injunctive relief, work was commenced on said improvements and each of them was fully constructed and completed in accordance with the plans and specifications therefor prior to July 28th, 1930, and on that date each improvement...