Raymond v. King County

Citations

• 117 Wash. 343
• 201 P. 455
• 1921 Wash. LEXIS 860

Syllabus

<p>Taxation (107) — Personal Property — Lien—Transfer op Property — Statutes—Construction. Rem. Code, § 9235, providing that taxes assessed upon real and personal property cannot be affected in any way by sale or transfer of the property, must be construed as inapplicable with respect to personal property, in view of Rem. Code, § 9223a, which provides for the collection of delinquent personal property taxes by distraint of “sufficient goods and chattels belonging to the person charged with such taxes to pay the same.”</p>