13-1327.   Assessments for change of grade.Whenever the board of park commissioners of any city shall by resolutiondeclare and order that the whole or any part of the cost of changing thegrade of any street, avenue, parkway, or boulevard, or the cost of wideningor extending any parkway or boulevard, ought to be paid by the levy ofspecial assessments, upon real estate situated in any one or more parkdistricts, it shall order such resolution entered upon its journal, andforthwith appoint three freeholders, residents of such city, as assessors,who shall qualify by taking an oath to faithfully, honestly and impartiallydischarge their duties as such assessors, and it shall thereupon becometheir duty, upon actual view and investigation, to assess the lands whichwill, in their opinion, to any extent be specially benefited by suchimprovement, the proportion of the estimated cost thereof which each lot,piece or parcel of land so benefited ought justly to be charged, and makereport forthwith to such board of park commissioners, containing anaccurate description of each tract of land deemed to be specially benefitedand the name of the owner, if known, the actual value of each of saidtracts, exclusive of improvements thereon and without the proposedimprovements, and what part or amount of the total estimated cost should beassessed and charged against the same on account of benefits, if suchimprovement be made.

      History:   L. 1907, ch. 115, § 28; March 4; R.S. 1923, § 13-1327.