Columbia River Door Co. v. Cowlitz County

Citations

• 125 Wash. 603
• 216 P. 875
• 1923 Wash. LEXIS 1065

Syllabus

<p>Taxation (18)—Assessment—Ownership of Property—Presumptions. The presumption is that personal property was assessed for taxation to the true owner at the time of the assessment, and a purchaser from the owner to whom it was assessed cannot defeat the tax as assessed to the wrong party, in the absence of any proof as to when the purchase was made.</p> <p>Same (57)—Assessment—Mode of Assessment—Nature of Property. Under Rem. Comp. Stat., § 11141, requiring every owner of a manufacturing plant to list as personal property all machinery, except fixtures that have been considered as part of the real estate, mill machinery in a saw mill is properly listed as personal property, where no notice was given to the assessor that it was part of the real estate, especially where there was no claim of double assessment and the rate was the same on personal and real property. -</p> <p>Same (60)—Valuation—Personal Property. Evidence that mill machinery was insured for $60,000 and that it was worth $50,000 to $75,000, sustains an assessment for taxation at the valuation of $75,000.</p>