Haumesser v. Chehalis County

Citations

• 76 Wash. 570
• 136 P. 1141
• 1913 Wash. LEXIS 1859

Syllabus

<p>Taxation — Public Lands — Pending Patent — Receiver's Certificate- — Subsequent Contest — Effect. The status of a receiver’s final certificate in favor of a homestead -entryman is not affected by the filing of adverse proceedings against the entry, which merely delays issuance of the patent; and, under Rem. & Bal. Code, § 9140, providing that the assessor must assess public lands after a certificate has issued therefor notwithstanding the patent has not issued, the land contract does not exempt the land from taxation pending the hearing, especially where the proceedings were dismissed, the land remained in the settler’s possession and patent finally issued.</p>