Schoen v. City of Seattle

Citations

• 117 Wash. 303
• 201 P. 293
• 1921 Wash. LEXIS 1053

Syllabus

<p>Municipal Corporations (236) — Improvements—Assessments— Amount op Assessments — Limitations — Statutes — Construction. Laws 1915, ch. 168, § 1, providing that the cost of a local improvement shall “not exceed fifty per cent of the valuation of the real estate, exclusive of improvements thereon, within such district, according to the valuation last placed upon it for the purpose of general taxation,” is not a limitation to the assessed value of the property where that differs from the actual value; in view of Laws 1913, p. 438, § 1, which provides that “all property shall be assessed at not to exceed fifty per cent of its true and fair value in money.”</p> <p>Statutes (67) — Executive Construction. The construction of a statute by executive officers in a way other than its language plainly imports is not controlling on courts when called upon to determine its meaning.</p>