City of Toledo v. Sheill

Attention is due to the terms of the statute conferring upon municipalities the power of assessment which has been exercised in these cases. It provides that “where an improvement is made of an existing street, alley or other public highway, * * the costs and expenses shall be assessed by the council on the abutting * * lots and lands in the corporation * * by the foot front of the property bounding and abutting on the improvement. ’ ’ Section 2264, Revised Statutes. The assessment contemplated is not upon buildings, but upon lots and lands. It extends to all abutting lots, whether they be…