Northern Pacific Railway Co. v. King County

Citations

• 93 Wash. 89

Syllabus

<p>Taxation — Railroad Property — Operating Property — Real Estate — Statutes. Rem. 1915 Code, § 9152, providing that in the making of the assessment of the operating property of railroads, the right of way, tracks, stations and buildings used in operating the railroad shall be assessed as real estate, and the rolling stock and movable property as personal property, is to be construed in connection with Id., § 9142, defining operating property to include right of way, tracks, terminals and other real estate used in operation, and that real estate not adjoining its tracks, stations or terminals and not used in operating the railroad shall be assessed in like manner as like property of individuals; and thereunder real estate used in the operation of the railroad which adjoins its tracks, stations or terminals is to be assessed as operating property.</p> <p>Same — Railroad Property — “Operating Property” — Classification — Public Service Commission — Tax Commissioners — Powers— Statutes. Under the public service commission act, as amended in 1913, Rem. 1915 Code, § 8626-92, authorizing the railroad commission to classify operating and nonoperating property of railroad cornpanies, and providing that the findings of the commission shall be conclusive, “excepting with respect to matters of assessment and taxation,” and Rem. 1915 Code, § 9142, relating to the duties of the state tax commission, providing that the state tax commissioners shall make an annual assessment of the operating property of all railroad companies and defining operating property as including real estate adjoining its tracks, the railroad commission has power to classify the operating property of railroads and having classified real estate adjoining terminal grounds as operating property, the state tax commission has no authority to reclassify the same as non-operating property because not used in operating that year, so as to authorize its assessment by the county assessor in like manner as the real e