City of Grand Rapids v. Iosco Land Co.

In 1925, the city of Grand Rapids by appropriate action widened Division avenue, a State trunk line highway. It paid abutting property owners for the land taken and levied an assessment on the real estate benefited by the improvement for part of its cost. This embraced a parcel of property then owned by the trustees of the estate of Charles F. Young, deceased. The assessment was payable in 10 equal parts, but all could be paid at once, at the option of the taxpayer. The trustees paid $16,045.30, the entire amount of their assessment, on May 16, 1928. In 1931, in accordance with an option…