Olympia Water Works v. Thurston County

Citations

• 14 Wash. 268
• 44 P. 267
• 1896 Wash. LEXIS 357

Syllabus

<p>TAXATION — ASSESSMENT OF PROPERTY — BOARD OF EQUALIZATION — APPEAL FROM ORDERS.</p> <p>The assessment and valuation of property for purposes of taxation are entirely statutory, and the right of persons or corporations whose property has been assessed to secure any review of its valuation, is such only as the statute provides.</p> <p>It is within the power of the legislature to determine what officer or board shall be the final judge of valuation to be placed upon property listed for taxation; and where that power has been reposed in a board of equalization, no appeal lies from its décision unless expressly conferred by statute.</p> <p>The right of appeal from any decision or order of the board of county commissioners, granted by the general act in relation to the board of county commissioners, does not extend to the decisions of such board when acting as a board for the equalization of taxes under the provisions of the revenue act of 1893, even if the two boards be considered as identical.</p>