Okanogan Power & Irrigation Co. v. Quackenbush

Citations

• 107 Wash. 651
• 182 P. 618

Syllabus

<p>Taxation (142)—Sale—Who Mat Purchase—Certificates of Delinquency. Under Rem. Code, § 2334, making it a misdemeanor for any public officer to be beneficially interested in any contract or purchase made by him, it is against public policy for a county treasurer, while in office, to purchase tax certificates of delinquency to be issued by his office; and a tax foreclosure thereon will be set aside, notwithstanding final steps to procure title were not taken until after his term of office had expired.</p> <p>Same (140)—Sale—Notice—“Recoed” Owner. Notwithstanding a tax certificate foreclosure may be maintained against the owner named on the tax rolls, the county treasurer must, by the express provision of Rem. Code, § 9260, notify the “record owner” of the property of the pending sale; “record owner” being employed in its usual and common meaning.</p>