Northern Pacific Railway Co. v. Franklin County

Citations

• 118 Wash. 117
• 203 P. 27
• 1921 Wash. LEXIS 940

Syllabus

<p>Taxation (205, 211) — Excessive Assessment- — Reduction — Tender, oe Tax — Penalty — Statutes. Where a taxpayer has tendered the full amount of tax assessed against his property, with the exception of a special road tax, within the time entitling him to a three per cent rebate under the statute, which tender was refused by the county because it did not include the road tax, on the acceptance of the tender by the county on a later date, the taxpayer is not chargeable with interest on the amount of the tax because it had not actually been paid within the statutory time.</p> <p>Same (205, 211) — Excessive Assessment — Tender of Tax — Payment — Right to Discount. Under Rem. Code, § 9219, allowing a rebate of three per cent for the payment of taxes in one payment on or before March 15th, a tender of the amount due prior to that date, except road taxes, which were contested, which tender was refused because road taxes were not included, entitles the taxpayer to the three per cent rebate on the acceptance of the tender by the county at later date, although the validity of the road tax had been confirmed by the courts.</p> <p>Hovey, J., dissents.</p>