Landes Estate Co. v. Clallam County

Citations

• 19 Wash. 569
• 53 P. 670
• 1898 Wash. LEXIS 426

Syllabus

<p>TAXES — FRAUDULENT ASSESSMENT — TENDER.</p> <p>An erroneous assessment of property for taxation will not be interfered with by tbe courts, unless a substantial overvaluation is clearly established.</p> <p>A finding of the court that an assessment of certain lands was fraudulent and excessive is warranted, when the evidence shows, that the assessor informed the landowner that the valuation for the current year would he the same as the year before; that the land owner relied upon such statement; that the assessor in fact largely increased the valuation, which was not corrected by the board of equalization, owing to an oversight; that the land owner had no knowledge thereof until after the adjournment of the board of equalization; and that the real value of the land was the same as that placed upon it the year before.</p> <p>One who brings an action to obtain a reduction in the amount of his assessment need only tender, under Code Proc. §§ 676, 677 (Bal. Code, §§ 5678, 5679), the sum averred in good faith to be justly due, and offer to pay any further sum that may be found due; and the finding in such case of a larger amount due by the court would affect only the question of costs.</p>