Martin v. Rankert

Citations

• 67 Wash. 325
• 121 P. 817
• 1912 Wash. LEXIS 1174

Syllabus

<p>Taxation — Double Tax — Mistake—Tax Title — Validity. Where land bad been assessed for several years under the latest plat, superseding an earlier plat, a duplicate tax resulting from a mistake in again placing the property on the tax rolls under the earlier plat and descriptions, is void, and purchasers at a tax sale thereunder acquire no title.</p> <p>Taxation — Lien—Judgment—Collateral Attack. A tax judgment may be collaterally attacked in a suit to quiet title where the tax has been paid, or the real estate is not subject to taxation, under the express exceptions of Rem. & Bal. Code, § 9267.</p>