ted to a competent
tribunal during a suit to collect the tax and before the demand of the
State for remittance becomes final.[591] A hearing before judgment, with
full opportunity to submit evidence and arguments being all that can be
adjudged vital, it follows that rehearings and new trials are not
essential to due process of law.[592] One hearing is sufficient to
constitute due process;[593] and the requirements of due process are
also met if a taxpayer, who had no notice of a hearing, does receive
notice of the decision reached thereat, and is privileged to appeal the
same and, on appeal, to present evidence and be heard on the valuation
of his property.[594]

Notice and Hearing in Relation to Special Assessments

However, when assessments are made by a political subdivision, a taxing
board or court, according to special benefits, the property owner is
entitled to be heard as to the amount of his assessments and upon all
questions properly entering into that determination.[595] The hearing
need not amount to a judicial inquiry,[596] but a mere opportunity to
submit objections in writing, without the right of personal appearance,
is not sufficient.[597] If an assessment for a local improvement is made
in accordance with a fixed rule prescribed by legislative act, the
property owner is not entitled to be heard in advance on the question of
benefits.[598] On the other hand, if the area of the assessment district
was not determined by the legislature, a landowner does have the right
to be heard respecting benefits to his property before it can be
included in the improvement district and assessed; but due process is
not denied if, in the absence of actual fraud or bad faith, the decision
of the agency vested with the initial determination of benefits is made
final.[599] The owner has no constitutional right to be heard in
opposition to the launching of a project which may end in assessment;
and once his land has been duly included within a benefit district, the
only privilege which he thereafter enjoys is to a hearing upon the
apportionment; that is, the amount of the tax which he has to pay.[600]
Nor can he rightfully complain because the statute renders conclusive,
after said hearing, the determination as to apportionment by the same
body which levied the assessment.[601]

More specifically, where the mode of assessment resolves itself into a
mere mathematical calculation, there is no necessity for a hearing.[602]