Keene v. City of Seattle

Citations

• 31 Wash. 202
• 71 P. 769

Syllabus

<p>TAXATION-DELINQUENCY CERTIFICATE-PRIORITY OF LIEN OVER STREET ASSESSMENT.</p> <p>The holder of a general tax delinquency certificate is entitled to enforce same by foreclosure, without being compelled to pay or tender the delinquent street assessments which may be an existing lien upon the lands included in his certificate.</p> <p>SAME.</p> <p>Laws 1893, p. 169, § 8, allowing cities of the first class to collect street assessments according to the method of collection of general taxes, and authorizing the same procedure as if such assessments were part of the general tax assessed against such property, does not place the lien for such assessments on an equality with the general tax lien, in the absence of an express provision to that effect and in view of the evident policy of the law in favor of the priority of general tax liens.</p>