Pennsylvania Co. v. City of Tacoma

Citations

• 36 Wash. 656
• 79 P. 306
• 1905 Wash. LEXIS 645

Syllabus

<p>Taxation — Priority op General Taxes Over Local Assessment Liens — Installments Unmatured. The general lien for taxes is paramount, and a foreclosure thereof cuts off liens for local assessments, regardless of the fact that the local assessments are due in installments, some of which are not matured at the date of the foreclosure of the general tax.</p> <p>Same — Parties — Proceeding in rem — Municipality Bound. The foreclosure of a lien for general taxes is 'a proceeding in rem and subsequent liens for local assessments by a city are cut off, although the city was not made a party.</p>