C. A. Wagner Construction Co. v. City of Sioux Falls

Defendant city entered into a contract with the plaintiff for the paving of a portion of Fourth Avenue in the City of Sioux Falls. The contract provided that the city would pay for the work by the issuance of “certificates of special assessment, levied upon the property, in the manner provided by law.” After the work was completed, the city issued and delivered to plaintiff contractor an assessment certificate against a ten acre tract belonging to Woodlawn Cemetery. The certificate states that the city made an assessment upon abutting property and that the property in question had been…