Phillips v. Thurston County

Citations

• 35 Wash. 187
• 76 P. 993
• 1904 Wash. LEXIS 433

Syllabus

<p>Taxation — Assessment — Omitted Property — Duty of Assessor — Unauthorized Order of Commissioners. The county assessor may, on his own motion, enter for assessment on the list of the current year, any property omitted from the list of any preceding year, and the fact that the county commissioners made an unauthorized order that he do so, does not affect the validity of such an assessment, or show that the assessor did not exercise his own discretion in the matter.</p> <p>Same — Excessive Assessment — Validity — Jurisdiction of Courts to Restrain Collection. Where the assessor adds to the current assessment, personal property omitted in the preceding year, in a grossly excessive amount, or makes an assessment based upon property not owned by the party or not subject to taxation, the same is void, and the courts have jurisdiction to inquire into the propriety thereof, and to set aside the excess, or restrain its collection.</p> <p>Same — Tender of Tax Justly Due — Bringing Tender Into Court — Estate Already in Court. In such a case a tender of the amount of the tax due, made before suit and renewed in the complaint, need not be brought into court, where the property assessed belonged to an estate in the process of administration then under the control of the same court, at least, not without a specific objection on that ground.</p>