Statutes and ordinances providing for the paving and grading of streets,
the cost thereof to be assessed on the front foot rule, do not, by their
failure to provide for a hearing or review of assessments, generally
deprive a complaining owner of property without due process of law.[603]
In contrast, when an attempt is made to cast upon particular property a
certain proportion of the construction cost of a sewer not calculated by
any mathematical formula, the taxpayer has a right to be heard.[604]

Sufficiency and Manner of Giving Notice

Notice, insofar as it is required, may be either personal, or by
publication, or by statute fixing the time and place of hearing.[605] A
State statute, consistently with due process, may designate a
corporation as the agent of a nonresident stockholder to receive notice
and to represent him in proceedings for correcting assessments.[606]
Also "where the State * * * [desires] to sell land for taxes upon
proceedings to enforce a lien for the payment thereof, it may proceed
directly against the land within the jurisdiction of the Court, and a
notice which permits all interested, who are 'so minded,' to ascertain
that it is to be subjected to sale to answer for taxes, and to appear
and be heard, whether to be found within the jurisdiction or not, is due
process of law within the Fourteenth Amendment * * *."[607] A
description, even though it not be technically correct, which identifies
the land will sustain an assessment for taxes and a notice of sale
therefor when delinquent. If the owner knows that the property so
described is his, he is not, by reason of the insufficient description,
deprived of his property without due process. Where tax proceedings are
_in rem_, owners are bound to take notice thereof, and to pay taxes on
their property, even if assessed to unknown or other persons; and if an
owner stands by and sees his property sold for delinquent taxes, he is
not thereby wrongfully deprived of his property.[608]

Sufficiency of Remedy

When no other remedy is available, due process is denied by a judgment
of a State court withholding a decree in equity to enjoin collection of
a discriminatory tax.[609] Requirements of due process are similarly
violated by a statute which limits a taxpayer's right to challenge an
assessment to cases of fraud or corruption,[610] and by a State tribunal
which prevents a recovery of taxes imposed in violation of the
Constitution and laws of the U