Ortman v. Kittitas County

Citations

• 105 Wash. 144
• 177 P. 721
• 1919 Wash. LEXIS 547

Syllabus

<p>Taxation (34, 37)—State Lands—Lieu Land Selections—-Title in Abeyance. Under the enabling act, granting sections 16 and 36 to the state for school purposes, lands patented before survey and found on extension of the survey to be within section 36, the title to which had by suit been quieted in the state, although the patentee was left in possession pending settlement of lieu land selections, is not subject to taxation, since the title was in the state regardless of the suit to quiet title.</p> <p>Same. Under Rem. Code, § 6635-3, providing for lieu land selections in exchange for sections 16 and 36 in Federal Forest Reserves, and requiring conveyance by the state when title to the selected lands became vested in the state, title to the school lands remains in the state until the conditions are fulfilled, and are not subject to taxation; notwithstanding a patentee from the government in possession may thereupon become the owner by compliance with the state or Federal conditions therefor.</p> <p>Same (34, 200) —State Lands — Right of Action to Set Aside Tax. A patentee from the government prior to survey, of land in section 36, the title to which had been quieted in the state, but who was left in possession pending negotiations of lieu land selections which would probably result in his becoming the owner of the land, may maintain an action to cancel taxes improperly assessed against the land while the title was in the state.</p>