City of Port Townsend v. Trumbull

Citations

• 40 Wash. 386
• 82 P. 715
• 1905 Wash. LEXIS 989

Syllabus

<p>Taxation — Foreclosure of Tax Lien — Pleading—Ownership and Interest — Complaint—Sufficiency. The allegation, in a complaint to foreclose a tax lien, that certain of the defendants were the owners of the property in fee simple, is not open to the objection by the other defendants that they are thereby shown not to have any interest in the property.</p> <p>Same — Appeal—Interest of Defendants — Right to Review. The defendants in a tax lien foreclosure, in order to object to the judgment upon appeal, must show that they are interested in the property</p> <p>Same — Matters of Public Record — Complaint—Sufficiency. In an action to foreclose a tax lien, a motion to make the complaint more definite and certain by setting forth the proceedings, which are all matters of record, is properly denied.</p> <p>Same — Limitation of Actions — Special Charter Provisions — Construction. Under the charter of the city of Port Townsend, providing that taxes levied thereunder shall have the effect of a judgment lien which should not be satisfied or removed until paid, the general statute of limitations for the commencement of actions does not apply to an action brought to foreclose the city’s tax lien.</p> <p>Same — Judgment—Excessive. A judgment foreclosing a tax lien is excessive where it exceeds the tax, penalty, and legal interest.</p>