Auditor General v. Union Benevolent Ass'n

In 1915, the village of East Grand Rapids caused a sanitary sewer system and sewage disposal plant to be constructed at a cost of $50,000. By appropriate action the council determined that 40 per cent, of the cost thereof should be borne by the property in a special assessment district and the balance by the village at large.

The Union Benevolent Association of Grand Rapids was organized under sections 10900-10902, 3 Comp. Laws 1915, as a benevolent and charitable association. In 1915, it began the erection of a hospital building on land owned by it in said village. This land was included in…