Holcomb v. Estate of Johnson

Citations

• 43 Wash. 362
• 86 P. 409
• 1906 Wash. LEXIS 706

Syllabus

<p>Taxation — Delinquency Certificate — Assignment — During Pendency of Suit. A certificate of delinquency may be issued by the county treasurer to an individual wbo paid the taxes pending a suit by the county to foreclose a general delinquency certificate previously issued to the county, under Laws 1899, p. 305, § 30, providing that county certificates are assignable to such persons; the issuance of such certificate being in effect an assignment of the county certificate.</p> <p>Taxation — Excessive Valuation — Evidence—Sufficiency. Upon the foreclosure of a tax lien, the evidence is insufficient to show an excessive valuation, where it was stipulated that the lots involved were assessed upon the same basis as other lots of like character in the immediate vicinity, and that certain persons if present would testify that the real values were far below the assessed values; since there was no evidence as to the method pursued in making the assessment, and clear and unmistakable proof is necessary to set aside a tax for excessiveness in the assessment.</p> <p>Municipal Corporations — Taxes—Validity of Tax — Change of Boundaries. Taxes assessed upon premises to cover interest on municipal indebtedness incurred before the premises in question were included within the boundaries of the city are to that extent void.</p> <p>Taxation — Foreclosure—Validity of Part of Tax. In a suit to foreclose a tax lien, where part of the taxes assessed are void, but are not so inseparably connected with the lawful tax that the latter cannot be separated, the whole tax will not be held void, but foreclosure will be granted as to the lawful tax.</p>