Miller v. Pierce County

Citations

• 28 Wash. 110
• 68 P. 358
• 1902 Wash. LEXIS 463

Syllabus

<p>QUIETING TITLE —• CLOUD CREATED BY FRAUDULENT OVERVALUATION FOR TAXATION-SUFFICIENCY OF COMPLAINT.</p> <p>In. an action to remove a cloud upon plaintiff’s land by reason of the excessive valuation thereof for taxes and to compel the county to accept the amount of taxes that would be due upon a true valuation, the complaint is proof against demurrer when it alleges that the assessors knowingly, purposely and fraudulently placed values upon said land during the five years preceding the commencement of the action at from five to six times its true valuation, and that land of like kind and quality in the same vicinity was assessed at less than one-half like values.</p> <p>SAME-NECESSITY OF TENDER OF TAXES.</p> <p>A tender of the full amount of taxes due is unnecessary where the taxpayer has taken the initiative to test the legality of the assessment by means of an action to quiet title, and is not seeking to enjoin the government from attempting to collect its taxes.</p> <p>SAME ■— CONDITIONS PRECEDENT TO ACTION-ATTENDANCE BEFORE BOARD OF EQUALIZATION.</p> <p>The fact that the owner of land had failed to appear before the board of equalization and object to an excessive and arbitrary valuation placed on the land by the assessor would not bar an action to secure a reduction of the taxes assessed against him, since the action of the legislature in dropping from the revenue law of 1890 the provision of Code 1881, § 2879, which prohibits further recourse in law to the person who fails to seek a correction of his assessment before the board of equalization, and the failure of subsequent legislatures to re-enact such provision, show a legislative intent to dispense with that requirement of § 2879.</p>