Grays Harbor Co. v. Grays Harbor County

Citations

• 115 Wash. 210
• 196 P. 589
• 1921 Wash. LEXIS 691

Syllabus

<p>Taxation (89)—-Assessment—Equalization—Change of Valuation. A county board of equalization has power under Rem. Code, § 9200, to equalize valuations of property annually, and may in an odd-numbered year increase the valuation made by the assessor, notwithstanding Rem. Code, § 9101, restricts valuations by the assessor to even numbered years, and provides that “in each odd-numbered year the valuation of each tract for taxation shall be the same as the valuation thereof as equalized by the county board of equalization in the preceding year.”</p>