The proceeding under which land is taken for public purposes is called a condemnation proceeding. The property is said to be "condemned" and the proceeding is for the purpose of obtaining title to it and determining the amount to be paid the owners for the land taken. When the appropriation of the land for a public purpose benefits other land, part or all of the cost of the proceeding (including the damages paid to the owners of the land taken) is assessed upon the land benefitted. The various parcels of land taken are called "damage parcels" and the various parcels upon which the assessment is laid are called "benefit parcels."

The proceedings may be in court or before commissioners appointed by the court. An opportunity to be heard is given to all owners whose property is affected. If the hearings are before commissioners, they must present a report for confirmation and the property owner may file objections to it, and the courts will determine the merits of any such objections. Upon completion of the proceedings the awards and assessments are fixed. The assessments are thereafter entered in an assessment book and become liens on the property affected, that is to say the "benefit parcels" of the condemnation proceedings.

Examples of condemnation proceedings under which asess-ments are levied are those for opening and widening streets, and for acquiring land for public parks and playgrounds.