Northwest Trust & Safe Deposit Co. v. Thurston County

Citations

• 99 Wash. 564
• 170 P. 125
• 1918 Wash. LEXIS 675

Syllabus

<p>Estoppel—By Stipulation—Parties Bound. A judgment in condemnation proceedings for the value of property entered upon stipulation between the parties, in which action the county had intervened for the sole purpose of protecting the right of the county to have its taxes paid out of the award, does not estop the county, in an action to cancel the tax as excessive, from disputing the value of the property, although the county attorney had signed the stipulation; since the stipulation did not fix the value of the property and was merely to settle the litigation and the county was not interested in the issue.</p> <p>Taxation—Assessment—Excessiveness—Review. A tax upon a water works plant is not so grossly excessive as to amount to constructive fraud, where testimony of an engineer who had made a careful study of the plant sustained the assessment, and it could not be said that excessive valuation was established by evidence that is clear and convincing.</p>