Foley v. Oberlin Congregational Church

Citations

• 67 Wash. 280
• 121 P. 65
• 1912 Wash. LEXIS 1164

Syllabus

<p>Taxation — Exemption—Church Property — -Parsonage—Location —Statutes—Construction. A parsonage and lot, some distance and separated from the church lot, is not exempt from taxation, under Rem. & Bal. Code, § 9098, exempting from taxation all churches supported by donation in which seats are free to all, and the grounds on which such churches are built, not exceeding 120x200 feet in quantity, “together with the parsonage thereon”; especially in view of the rule of strict construction of such exemptions.</p> <p>Taxation — Tax Liens — Certificates—Foreclosure —■ Validity — Jurisdiction — Exempt Property. A tax certificate for the year 1905, upon property which was exempt from taxation that year, is not void so as to furnish no jurisdiction for foreclosure, where the holder, as such, paid taxes for five subsequent years when the property was not exempt, and sought foreclosure of the certificate for the subsequent years, as valid liens;, since the certificate was prima facie evidence that the property was subject to taxation in 1905, upon which the holder had a right to rely in paying subsequent taxes; the result of which was to transfer to her the county’s tax liens for the subsequent years.</p>