Million v. Welts

Citations

• 29 Wash. 106
• 69 P. 633
• 1902 Wash. LEXIS 561

Syllabus

<p>TAXATION-IMPROVEMENT LOCATED ON SEVERAL LOTS-EFFECT WHEN ASSESSED TO ONE LOT.</p> <p>Where an improvement upon real estate is situated upon three lots, occupying all alike and used for one purpose by the same owner, the tax assessed on the three lot's, lands and improvements together, must he paid as levied upon the property as a whole; and the fact that the assessor charged the improvement against hut one of the lot's would not warrant the issuance of a delinquency certificate upon tender of the tax assessed against the two other lots, based upon their value as land alone without improvements.</p>