Board of County Commissioners v. Stonehouse Drainage District No. 1

275 P. 191, 127 Kan. 833, 1929 Kan. LEXIS 228
CourtSupreme Court of Kansas
DecidedMarch 9, 1929
DocketNo. 28,580
StatusPublished
Cited by5 cases

This text of 275 P. 191 (Board of County Commissioners v. Stonehouse Drainage District No. 1) is published on Counsel Stack Legal Research, covering Supreme Court of Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Board of County Commissioners v. Stonehouse Drainage District No. 1, 275 P. 191, 127 Kan. 833, 1929 Kan. LEXIS 228 (kan 1929).

Opinion

The opinion of the court was delivered by

Harvey, J.:

This is an action by the board of county commissioners of Jefferson county to enjoin a drainage district of that county and its officers from assessing and levying a tax against the improved county and state highway within the drainage district for the improvements to be made therein. Defendant demurred to the petition on the ground that it did not state facts sufficient to constitute a cause of action. The court overruled the demurrer and the defendant has appealed from that ruling.

The material allegations of the petition are that the defendant drainage district was duly organized under the Laws of 1905, chapter 215 (R. S. 24-401 et seq.); that the petition for the creation of the drainage district embraced by its boundaries a large tract of land and property in the southern part of the county bordering on or in the vicinity of Stonehouse creek, a tributary to the Kansas river, and alleged that all such lands and property are subject to injury and damage from overflow of Stonehouse creek, a natural watercourse; that the improvement of the channel of such watercourse, the construction of levees, drains and other works, are necessary to prevent such overflow, and that such improvements and works will be conducive to the public health, convenience and welfare. This petition was filed with the board of county commissioners September 4,1917, and granted December 4, 1917. The petition herein further alleges that included in the geographical area of the drainage district so created are located certain highways which have been improved by plaintiff and which are described from the Williamstown junction as: (a.) Road north U. S. highway No. 73 W.; (6) road west U. S. [Kansas] highway No. 10; (c) x’oad south to Williamstown; (d) road east U. S. Highway No. 73 W. Kansas No. 10; and (3) Stonehouse creek bridge on Kansas highway No. 10; that road (a) is bituminous macadam and has been built several years; roads (b), (c) and (d) are of concrete surface and were completed in 1926, and that the bridge {d) was built in 1926 at a cost of $16,000, of which $6,000 was made necessary to comply with an order of defendant that it be built with a 90-foot span so as to provide for the improvement of the creek, instead of a 50-foot span; that defendant obtained from [835]*835its engineer a physical valuation of the bridge and highway improvements above described; that in making such valuation the engineer used the basic cost of the improvements of such highways and bridge after allowing for depreciation; that thereafter and about March 8, 1928, defendant, having assessed the valuation of other property within the district, held a meeting for the purpose of equalization and to hear complaints, protests and suggestions with respect to such valuation and assessments; that at such meeting defendant adopted the valuation of its engineer with respect to the highways and bridge above mentioned, which placed their value, before the improvements contemplated by the drainage district, at $54,000, and after such improvements at $59,400, and the tax assessed thereon was $5,400, being ten per cent of the valuation before improvement; that this was the highest rate levied on any property in the drainage district, the property in the district — but not in the flooded area —being assessed at one per cent, one and one-half per cent and two per cent; that plaintiff appeared at this hearing and objected to the assessment against it, for the reasons: (1) That it was not subject to taxation for such benefits; (2) that the valuation upon road (a) should not be levied at ten per cent, but should not exceed two per cent, because it was not within the flooded area and was benefited indirectly only; and (3) that no assessment should be made against the cost of the bridge over Stonehouse creek for- the reason that the bridge was built for the benefit of the drainage district and was a part of the work incident to the enlargement of the creek. The petition further alleges that the improvements referred to as (a), (6), (c), (<2) and (e) are not upon the tax rolls of the county and are not properly subject to taxation under the law under which defendant was organized and is operating. The prayer was for a permanent injunction against defendant from assessing or levying against plaintiff the tax of $5,400, or any part thereof.

The sole question before us is whether this petition states facts sufficient to constitute a cause of action. The first question to be considered is whether the plaintiff is liable to be taxed by defendant in any sum; and, if'that be answered in the affirmative, second, if the tax levied is so unreasonable that it should be held invalid. The' section of the statute (R. S. 24-407) conferring powers upon the drainage district, created under chapter 215 of the Laws of 1905, provides how money shall be obtained to conduct the business of [836]*836the district and to pay for. the -improvements made therein as follows:

“Eleventh. To annually levy and collect a general tax not exceeding five mills on the dollar on all taxable property within the district, to create a general fund.
“Twelfth. To levy assessments and special taxes, if deemed expedient by the directors, upon all of the real estate in the district that may be benefited, to defray the costs of the construction and maintenance of levees or other works or improvements to prevent the overflow of natural watercourses, or the drainage of overflowed lands therein, or that may be conducive to the public health, convenience, or welfare.
“Thirteenth. To isspe negotiable bonds to pay the cost of widening, deepening and otherwise improving the channels and constructing embankments, drains, levees and other works along the banks of natural watercourses to pay for the purchase or condemnation of land necessary therefor, to prevent overflow and protect the property situated within the district from damage and.injury thereby; such bonds to be payable by general taxation of all property within the district when it shall be determined that all property situated within the district will be benefited thereby or that such work or improvement is necessary, or will be conducive to the public health, convenience or welfare, and beneficial to all of the inhabitants of such district: Provided, That no such bonds shall be issued until authorized by a vote of the taxpayers, as hereinafter provided.”

It will be observed, first, that the district may levy an annual general tax on all the taxable property in the district to create a general fund. This is levied on personal property as well as real property, and is levied on taxable property only. Since all property owned by a county is exempt from taxation (R. S. 79-201, sixth clause), the property here in question is not subject to levy for this purpose. The district has authority, second, to levy assessments and special taxes “upon all the real estate in the district that may be benefited.” Now the question is whether these highways and the improvements that have been placed thereon by the plaintiff constitute real estate within the meaning of this statute. In Comm’rs of Shawnee Co. v. Beckwith, 10 Kan. 603, it was held:

“In this state it would seem that by the laying out and establishing of a road or highway the public acquire only an easement in the land. The fee in the land never passes to .the public, but remains in the original owner.”

In the opinion it was said:

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Bluebook (online)
275 P. 191, 127 Kan. 833, 1929 Kan. LEXIS 228, Counsel Stack Legal Research, https://law.counselstack.com/opinion/board-of-county-commissioners-v-stonehouse-drainage-district-no-1-kan-1929.