Simmons v. City of Moscow

**

I concur in Justice Huntley’s opinion for the Court, except for that portion which supplants the district court’s determination of the “benefit derived” issue.

Briefly I will point out our difference. A requirement of the L.I.D. code is that assessments must be against “property benefited by the making of the improvements.” I.C. § 50-1703(b). Section 50-1707(c) provides (inferentially) that benefits by improvements will be according to:(1) A front foot method(2) A square foot method(3) A combination of (1) and (2), or(4) In proportion to benefits derived by improvements to the property.

We…