Londoner v. City and County of Denver

Background

A group of property owners in Denver challenged a local tax assessment that charged them for paving a street next to their land. The trial court cleared their land of the assessment, but the Colorado Supreme Court reversed and upheld the tax. The local charter allowed the city’s board of public works to propose an improvement, the city council to adopt an ordinance declaring the board’s action conclusive, and then an assessment procedure to apportion the cost to lots under §§29–31 of the charter.

Reasoning

The Court first considered whether the charter’s rule that the council’s finding is conclusive, even without direct notice to landowners, violates the federal guarantee of a right to be heard. It held that the charter could lawfully let the council make preliminary findings. But the Court then examined what actually happened: owners were told to file written objections, but were never given an opportunity to be heard in person or through a council hearing before the assessment was adopted. The Justices explained that a hearing must allow the affected owners some chance to argue and present proof, however informal. Because the council, acting as the board of equalization, confirmed the apportionments without any hearing, the process denied that essential fair-hearing protection.

Real world impact

The Supreme Court reversed the Colorado decision and declared the assessments void as to these plaintiffs because the state procedure, as applied, denied them a meaningful hearing. The ruling requires that, at some stage before an assessment becomes final, owners must have notice of the hearing and a real opportunity to present objections.

Dissents or concurrances

The Chief Justice and Justice Holmes dissented. The opinion does not detail their reasons, but their disagreement is noted.