Hammond Lumber Co. v. Cowlitz County

Citations

• 84 Wash. 462
• 147 P. 19
• 1915 Wash. LEXIS 1231

Syllabus

<p>Taxation — Assessments — Double Taxation — Actions — Conditions Precedent — Payment of Tax. While relief in equity against double taxation is not available unless the payment of one tax is shown, the tax receipts for taxes assessed against certain real estate for specified years shows the payment of one tax on the land including the improvements thereon; under the assumption that the assessor performed his duty of including the improvements as required by Rem. & Bal. Code, § 9102.</p> <p>Same — Improvements—Logging Road — Double Taxation — Reassessment of Omitted Property — Valuation by Assessor — Conclusiveness. A logging railroad not used as a common carrier, and not occupying any separate and distinct right of way outside of the land upon which it was used for logging purposes, constitutes either real estate or improvements on real estate; and an assessment of the real estate is presumed to include the logging road, on the theory that the assessor has done his duty, under Rem. & Bal. Code, § 9102, requiring him in assessing real property to include “the value of all improvements and structures thereon;” hence, after payment of such real estate tax, the subsequent assessment of the logging road (as property omitted from taxation) will be cancelled as double taxation.</p> <p>Taxation — Assessments—Valuations —Review. The assessor’s valuation for the purpose of taxation will not be disturbed in the absence of evidence to show fraudulent, arbitrary or capricious action.</p>