Schaff v. Roberts’s Empirical Analysis

Citation profile

2 federal appellate · 4 district · 6 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The fundamental fact upon which the validity of special assessments rests is an increment of benefit to the property taxed resulting from the improvement, and the property owner must at some stage of the proceedings have notice and opportunity to be heard, or the equivalent of such notice and opportunity, before a special assessment can become a valid charge against him. Gilmore, County Clerk, v. Hentig, 33 Kan. 156 , 5 P. 781 .” Railroad Co. v. Abilene, 78 Kan. 826 , 98 P. 227 . “The real property and improvements thereon within the district held by the plaintiff must bear its proportion of the burden. The burden, however, must be imposed upon all who are directly benefited in the ratio of the benefits. * * * The assessment, being made in the ratio of accruing benefits, 'requires that it should be imposed equally upon all the property equally benefited. * * * The ratio of benefits cannot always be determined with mathematical precision, but the assessment should be made as nearly equal as possible. This is ordinarily done by the commissioners upon actual view of the property and the placing of an appraisal value theron as determined by its quality for the purpose for which it is used. * * * The principle on which the district was established was that its territory was specially benefited. Proper assessments are made on that assumption. It is called a benefit district. All in it have a common interest. Governed by equitable rules, the real property and improvements thereon s”

   1 later decision quote this exact passage · from the majority
   e.g. In re Chicago, R. I. & P. Ry. Co.

2. “"The ratio of benefits cannot always be determined with mathematical precision, but the assessment should be made as nearly equal as possible. This is ordinarily done by the. commissioners upon actual view of the property and the placing of an appraisal value thereon as determined by its quality for the purpose for which it is used. (Hamm v. Jefferson County, ante, p. 301.) The assessments must be made upon all real property and the improvements thereon which is substantially and directly benefited. . . . There were various elements to be considered in arriving at a fair valuation of plaintiff’s property for the purpose of this assessment. The board of county commissioners could not adopt the valuation fixed by the state tax commission as a basis for the assessment because that valuation included items such as franchises, rolling stock, material on hand, supplies and tools, moneys and credits. (Gen. Stat. 1915, § 11244), and perhaps other items which could in no sense be said to be ‘real property and improvements thereon.' It could, however, have considered sueh valuation in connection with other factors in ascertaining its value as a basis for the assessment. The valuation of the main line of a railroad is ordinarily higher than that of the sidings. This might have properly been taken into consideration. The commissioners could have properly considered the elements constituting each kind of track; also the present fair condition of the materials comprising each and the purpo”

   1 later decision quote this exact passage · from the majority
   e.g. Atchison, Topeka & Santa Fe Railway Co. v. Board of County Commissioners

3. ““Improvements placed upon real estate by a railroad company, necessary to the operation of the road, are' to be regarded as trade fixtures and not accessories of the land to which they are attached.” (Syl. If 4.)”

   1 later decision quote this exact passage · from the majority
   e.g. Union Pacific Railroad v. Board of County Commissioners