Hocking Power Co. v. Jackson city

We have examined the rceord and can not find that the assessment is in excess of the benefits nor that there has been a discrimination against the plaintiff. When an assessing board has made an assessment there is a presumption in favor of its validity. This assessment was made according to benefits and it is presumed that the acts of the assessing board and officers were regular and the assessments made according to the benefits conferred.

“Where, however, the proper municipal authorities have determined that the assessment does not exceed the benefits such finding and assessment are prima'…