In the case of Breiholz et al. v. Board of Supervisors of Pocahontas County, Iowa, et al., 1921, the plaintiffs challenged a tax assessment on their lands for drainage improvements made by Pocahontas County in Iowa. The plaintiffs argued that they were not given adequate notice and opportunity to challenge the assessments before they were finalized which violated their due process rights under the Fourteenth Amendment. However, the Supreme Court ruled against them stating that while due process requires an opportunity to be heard at some point before property is finally taken or its use substantially restricted by special assessments for public improvements, it does not necessarily require such hearing prior to making tentative or preliminary determinations often involved in this type of taxation procedure.

The dissenting opinion in the case of Breiholz et al. v. Board of Supervisors of Pocahontas County, Iowa, et al., argued that the majority's decision to uphold a tax assessment on landowners for drainage improvements was unjust and unconstitutional. The dissent believed that the benefits received by each property owner were not proportionate to their respective assessments, violating principles of fairness and equity inherent in taxation laws. They also contended that there was no adequate opportunity for landowners to challenge these assessments before they were imposed, infringing upon due process rights under the Fourteenth Amendment. Furthermore, they criticized how district boundaries were drawn arbitrarily without considering natural watershed lines or other relevant factors which could affect drainage needs and costs among properties within those districts.