Knapp v. Douglas County

Citations

• 100 Wash. 125
• 170 P. 559
• 1918 Wash. LEXIS 717

Syllabus

<p>Taxation—State Lands — Under Executory Contract—Certificates of Delinquency. The right of a purchaser of state lands under an executory contract of sale is not assessable as real property, and the issuance of a certificate of delinquency therefor is an irregularity, within Rem. Code, § 9252, requiring the return of the tax to the holder of void certificates; especially where the contract of purchase from the state provides for the proportion of all rights upon failure to pay taxes and that no deed shall be executed until all taxes are paid.</p>