Scandinavian American Bank v. King County

Citations

• 92 Wash. 650
• 159 P. 786
• 1916 Wash. LEXIS 807

Syllabus

<p>Taxation — Personal Tax — Lien—Priority—Designation — Statutes. Under the rule that the power of the state to create a priority in aid of its taxing power is dependent upon positive statute without resort to construction, the lien on realty for personal property taxes does not attach until specific real property is selected by the county treasurer and properly charged on the rolls, and then only when the property charged is owned by the person owing the delinquent personal property tax; in view of Rem. & Bal. Code, §§ 9230, 9235, making taxes on real and personal property a lien on the specific property charged from the date of the assessment, and Id., § 9245, providing that to charge a personal property tax upon real property, the county treasurer must select for that purpose some particular tract or lots owned by the person owing the personal property tax in his tax roll and designate the particular tract or lots charged with the personal tax.</p> <p>Same. Under such statute, any lien on real property for personal taxes would be inchoate up to the time of the selection of the real property, and could only attach to the interest of the delinquent tax debtor at the time of its selection.</p>