LAWS RELATING TO AGRICULTURE. 151 



by assessing the same on abutting property, they shall not be required 

 to pay such damages until the same are collected by assessment, 



[Effect of failure to certify assessments.] But the failure of the 

 county commissioners to so certify an assessment for such damages to 

 the county auditor to be .placed upon the tax duplicate in such install- 

 ments as they may determine upon so that one installment may be placed 

 upon the first duplicate made up after the determination -of _th^ entire 

 amount thereof, shall be considered as an abandonment of the property, 

 rights and interests so appropriated. 



(4637-11) SEC. 3. [Provisions of statutes which should apply; 

 right of appeal.] All the provisions of title 7, chapter 2, and of title 

 13, chapter 5, of the Revised Statutes, so far as the same are not incon- 

 sistent herewith, shall apply to all levies made and to all roads estab- 

 lished, widened or altered and improved under the provisions of this 

 act, and the same right to appeal to the probate court as now exists under 

 the provisions of title 7, chapter 4, of the Revised Statutes is reserved. 



SEC. 46370. SEC. i. [Establishment or alteration in Cuyahoga 

 county.] That in any county containing a city of the second grade 

 of the first class, the commissioners may establish county roads of the 

 width not to exceed one hundred feet, and may cause to be widened or 

 altered not to exceed the width of one hundred feet such county roads 

 or parts thereof as may heretofore have been established, and upon the 

 petition of the owners of a majority of the foot frontage along any 

 county road, the county commissioners shall direct the county surveyor 

 to establish a grade along such road, or any part thereof, subject to the 

 approval of said commissioners ; provided, however, that the petitioners 

 therefor shall represent not less than one mile of the foot frontage of 

 said road. 



SEC. 4637/7. SEC. 2. [Assessments.] In all cases where county 

 roads may hereafter be established, widened or altered by virtue of this 

 section, the county commissioners who are hereby created an assessing 

 board for the purpose of assessing the cost and expense as set forth 

 herein, may, instead of requiring the compensation and damages for the 

 land taken and expense of grading and draining said road to be paid 

 in whole or in part out of the county treasury or by the petitioners, as 

 provided in section 4651 of the Revised Statutes, assess the same or 

 such part thereof as they may deem equitable under the circumstances, 

 upon the lots or lands abutting upon the said improvement and upon 

 lots and lands benefited thereby and in making such assessments regard 

 must be had as far as practicable to the benefits conferred upon the 

 property assessed. 



SEC. 4637^. SEC. 3. [ Certification and collection of assessments. ] 

 The assessment so made shall be certified by the commissioners to the 

 auditor of the county, who shall place the same on the tax list against 

 such taxable property, which shall thereupon become a lien upon such 

 property, and the same shall be collected as other taxes in not to exceed 

 five annual installments ; provided, that said commissioners may, in an- 

 ticipation of the collection of such assessment, cause the whole of such 

 compensation, damage and expense to be paid at once out of the County 

 treasury to the parties entitled thereto, in which case interest at the rate 

 of five per cent, per annum may be added to all the unpaid installments 

 and collected therewith. 



