Seattle School District No 1 v. City of Seattle

Citations

• 44 Wash. 62
• 86 P. 1117
• 1906 Wash. LEXIS 787

Syllabus

<p>Municipal Corporations — Local Improvements — Assessments— School Property — Exemption. The lots of a school district are subject to local improvement assessments under Laws 1893, p. 189, § 22, requiring cities to levy the assessment upon all property in the locality benefited by the improvement, in the absence of any expressed intent of the legislature to exempt such property, although school property is not in express terms directed to be assessed.</p> <p>Same — Taxation. .Const., art. 7, § 2, exempting school district property from taxation does not prohibit a special assessment against the same to the extent of benefits from a local improvement.</p>