McMillan v. City of Tacoma

Citations

• 26 Wash. 358
• 67 P. 68
• 1901 Wash. LEXIS 655

Syllabus

<p>TAXATION-FORECLOSURE OF DELINQUENCY CERTIFICATE-PAYMENT OF PRIOR TAXES-LOCAL ASSESSMENTS. I</p> <p>Laws 1899, p. 302, § 20, which requires the holder of a general tax delinquency certificate to “pay all taxes that have accrued on the property” before he shall be entitled to judgment foreclosing his lien, does not require the payment of street assessments but refers merely to the general taxes, and special taxes assessed in the same manner as general taxes, in the absence of express provisions in the general revenue law clearly showing an intention to include local assessments within its operation; inasmuch as the basis of the forms of assessment is entirely distinct, and the legislature itself has interpreted the revenue law í>y recognizing general tax liens as paramount to local assessments, by the provision in Laws 1899, p. 80, § 11, that a deed upon foreclosure and sale for street assessment liens in cities of the first class shall convey the entire title, “stripped of all prior liens or claims, excepting unpaid installments and general taxes.”</p>