City of Olympia v. Stevens

Citations

• 15 Wash. 601
• 47 P. 11
• 1896 Wash. LEXIS 259

Syllabus

<p>TAXATION — FORECLOSURE OF LIEN — INSUFFICIENCY OF ASSESSMENT ROLL — ILLEGAL VALUATION — EVIDENCE.</p> <p>Semble, that a defendant cannot raise an objection to the sufficiency of an assessment roll in a suit for foreclosure of a tax lien, although he has entered a plea°of general denial, when he has also in an affirmative defense set up facts inconsistent therewith.</p> <p>An assessment roll, which is sufficient to authorize the proper officer of the city to collect the taxes is, prima facie sufficient to authorize the court to decree, foreclosure for non-payment of such taxes.</p> <p>A finding that a board of equalization had raised the valuation of city property to a higher sum than they considered it worth, is not warranted by evidence tending to show that the valuation placed on the property by the assessor was nearer its cash value, and that several members of the board had made statements to tha effect that it was necessary to place a high valuation upon the property of the city to enable it to meet necessary obligations, when the positive evidence of the members of the board is that they had no intention of raising the value of property beyond what was believed to be its cash value.</p> <p>No question of fact as to the valuation placed on property can be raised in an action to foreclose a tax lien thereon, unless it is first shown that the action of the board of equalization in valuing it was illegal or fraudulent.</p>