Great Northern Railway Co. v. Snohomish County

Citations

• 54 Wash. 23
• 102 P. 881
• 1909 Wash. LEXIS 937

Syllabus

<p>Taxation — Assessment—Review—Discretion. In the absence of fraud, the courts cannot review the discretion of the tax commission in determining the amount at which different classes of railroad track shall be assessed.</p> <p>Same — Tax Commission — Powers—Railroad Property. A determination by the tax commission as to the amount to be assessed against railroad tracks being binding upon county assessors, it is immaterial that the commissioners viewed their powers as only advisory.</p> <p>Same. The law making it the duty of the tax commissioners to classify railroad property and superintend its assessment, instructions sent out to all assessors fixing the assessment on different classes of railroad track and rolling stock will be presumed to have been sent in conformity to the law, and are binding upon the county assessors; and a larger assessment by an assessor is void, notwithstanding he honestly endeavored to assess it at sixty per cent of its value, uniformly with other property in the county.</p>