Coolidge v. County of Pierce

Citations

• 28 Wash. 95
• 68 P. 391
• 1902 Wash. LEXIS 461

Syllabus

<p>TAXATION-INJUNCTION AGAINST COLLECTION ■ — ■ FRAUDULENT ASSESSMENT-FINDINGS OF COURT.</p> <p>In an action to enjoin the collection of taxes, where an issue has been raised that the assessor acted arbitrarily and fraudulently in assessing real property, a conclusion of law that the valuation of the premises was fair and just will be treated as a finding of fact, in the absence of a finding on that issue.</p> <p>SAME —• IRREGULARITIES IN ASSESSING PROPERTY-CURATIVE ACTS.</p> <p>The statute of this state curing defects in assessment proceedings and the levying of taxes is sufficient to validate all irregularities not affecting the substantial justice of the tax, but will not cure the want of jurisdictional acts requisite to charge a valid tax.</p> <p>SAME-SUBSTANTIAL DEFECTS-OMISSION OF OWNER’S NAME.</p> <p>Where a statute provides for the charging of a tax against land, and that the proceedings for its enforcement shall be in rem, such proceedings would be due notice to the owner of such realty of the tax charged, and therefore the failure of the taxing officers to enter the name of the owner after the description of the realty, or to assess it to an unknown owner, would not constitute a substantial defect, in view of the curative act in force at the time declaring that the omission of the name of the owner or unknown owner should not invalidate the tax.</p> <p>SAME •— CORRECTION OE ASSESSMENTS.</p> <p>Where land included in a railroad right-of-way across plaintiff’s premises has been taxed to him he is entitled to a pro tanto reduction of his tax in an action under our statute to enjoin its collection.</p> <p>SAME-LANDS PARTLY IN CITY LIMITS-ASSESSMENT OE IMPROVEMENTS.</p> <p>Where a tract of land belonging to an individual lies partly within and partly without the corporate limits of a municipality, improvements on the land situated outside the city limits are not subject to city taxes, and, where from the records it is impossible to ascertain the just proportion