Doty Lumber & Shingle Co. v. Lewis County

Citations

• 60 Wash. 428
• 111 P. 562
• 1910 Wash. LEXIS 1063

Syllabus

<p>Taxation — Assessment—Review. The action of the board of equalization in raising an assessment on timber that has been cruised, on notice to owners given, cannot be reversed or set aside where the board did not act fraudulently or arbitrarily, but in good faith considered the distance of the property from railroads or logging streams, the contour of the land, and quality of the timber.</p> <p>Taxation — Assessment—Lower Rate on Other Property. The assessment of the property of others at a lower rate than that of a complaining taxpayer, whose property is not assessed beyond its cash value, does not invalidate the tax.</p> <p>Taxation — Assessment — Omission op Property — Mistake op Law. The failure of the assessor to assess money, on the erroneous advice of the attorney general who was mistaken as to the law, does not affect the validity of a tax upon other property.</p> <p>Taxation — Assessment—Equalization—Omission op Pp.operty. The failure of the board of equalization to raise the assessment on timber uncruised or where no notice could be given to the owners, does not prevent a raise on cruised timber on notice to the owners and a hearing.</p>