Seattle Mattress & Upholstery Co. v. City of Seattle

Citations

• 69 Wash. 666
• 125 P. 1013
• 1912 Wash. LEXIS 972

Syllabus

<p>Municipal Corporations—Assessments—Interest Assessable. An ordinance providing that the city treasurer shall collect from the owner of any subdivision of a lot such proportion of the assessment thereon as the city engineer shall certify to be chargeable to such subdivision, was not. intended to authorize the segregation of a leasehold interest from the fee.</p> <p>Same—Assessments—Objections—Failure to Include Property. An assessment is not invalidated by the failure to assess all the property within the assessment district, in the absence of an affirmative showing that the omitted property was specially benefited, the presumption being that it was not benefited.</p> <p>Same. The mere fact that real estate omitted from assessment was contiguous to the improvement is not sufficient to overcome the presumption that it was omitted because not benefited.</p> <p>Same—Assessments—Review—Parties Entitled—Modification. Where the court reduced an assessment against the leasehold and charged part against the fee, the lessee cannot complain that the court had no power to originate an assessment against the fee, the owner of the fee not complaining, and Rem. & Bal. Code, § 7551, providing that the court on appeal may correct or modify the assessment.</p> <p>Same—Assessments—Apportionment —Evidence — Sufficiency. An assessment for a permanent street fill, charging two-thirds of the cost against leaseholds and one-third against the fee, is sustained, where the lease had twenty-one years to run, with the preference right of renewal, the leaseholds received the whole of the present benefit and are relatively inore enhanced in value than the fee, and the evidence as to the benefits was conflicting.</p>