Hillman's Snohomish County Land & Railroad v. County of Snohomish

Citations

• 87 Wash. 58

Syllabus

<p>Taxation — Assessment — Excessive Valuation — Fraud — Evidence—Sufficiency—Review. Under Rem. & Bal. Code, § 9112, requiring property to be assessed for taxation at its fair market value (which is largely a matter of opinion), the courts will not set aside an assessment Of platted property made in good faith, on the ground that it was arbitrary and fraudulently excessive, on a showing merely, that it was assessed largely in excess of adjacent unplatted property of a like character, where it appears that it had upon it the nucleus of a village located between the water front and two lakes, and much of it had been sold off at prices greatly in excess of the assessed value. .</p>