Grays Harbor Construction Co. v. Grays Harbor County

Citations

• 99 Wash. 184
• 168 P. 1138
• 1917 Wash. LEXIS 1026

Syllabus

<p>Taxation—Assessment—Value oe Property—Evidence—Sufficiency. It sufficiently appears that the value of property assessed for taxation did not exceed $10,000, where it was shown that there was a bona fide sale of the property at that sum in the regular course of business and numerous witnesses testified that such sum was the fair market value.</p> <p>Same—Assessment—Excess—Constructive Fraud. Where property of the fair value of $10,000 was assessed upon a basis of more than three times that sum, the assessment is so grossly excessive as to he constructively fraudulent.</p>