City of Royal Oak v. Roseland Park Cemetery Ass'n

Plaintiff levied a special assessment against the defendant, a rural cemetery corporation,* for the cost of constructing a sidewalk adjacent to defendant’s property. Although defendant had proper notice, it voiced no objections to the proposed sidewalk or assessment. However, after construction was completed, it denied liability for payment. Pursuant to its city charter plaintiff broug'ht suit to collect the delinquent assessment and was granted a summary judgment. Defendant appeals contending it was not subject to suit because it was exempt from special assessments.

Two policies are involved…