Carlisle v. Chehalis County

Citations

• 32 Wash. 284
• 73 P. 349
• 1903 Wash. LEXIS 415

Syllabus

<p>TAXATION-AEBITBAKY ASSESSMENT-EVIDENCE.</p> <p>In an action to recover taxes paid under protest, and alleged to have been fraudulently and arbitrarily assessed without regard to the true value of the land, it is proper to exclude oral evidence that the assessor increased the assessment of prior years, as the same was not the best evidence and was immaterial.</p> <p>SAME.</p> <p>In such action it is proper to receive in evidence on the part of the defendant, as bearing on the good faith of the assessor, and the arbitrariness of his action, (1) letters from the owners and his agent which were in reply to inquiries by the assessor as to their estimate of values; (2) testimony as to the methods pursued by and the duties of his deputy; (3) a certified copy of a deed just prior to the assessment showing a consideration in excess of the valuation; and (4) evidence that, upon objecting before the board of equalization, the owner’s agent stated orally that he “had no kick coming.”</p> <p>SAME-APPEAL-REVIEW OF FINDINGS.</p> <p>In such action findings will not be disturbed where the evidence shows that the assessor made reasonable effort to ascertain the value and exercised his best judgment in fixing the same.</p>