City of Puyallup v. Lakin

Citations

• 45 Wash. 368
• 88 P. 578
• 1907 Wash. LEXIS 473

Syllabus

<p>Taxation — -Assessment—Personal Property — Lien—When Attaches. Laws 1903, p. 73, § 3, providing that the taxes assessed upon personal property shall be a lien from and after the date-upon which such assessment is made, refers to the listing of the property by the assessor, and the lien attaches immediately upon such listing.</p> <p>Same — Lien—Purchase by City. A city purchasing a water plant after a lien for personal- property taxes has attached, takes the same subject to the tax, and the lien is not devested by devoting the property to a public use prior to levy for the tax.</p>