Simpson Logging Co. v. Chehalis County

Citations

• 80 Wash. 245
• 141 P. 344
• 1914 Wash. LEXIS 1287

Syllabus

<p>Taxation—Assessment—Equalization — Review. The acts of the board of equalization being of a quasi judicial nature, its findings will not be disturbed in the absence of a showing of fraud, or that its action was arbitrary or capricious.</p> <p>Same. Where the. valuation of property adopted by the board of equalization for the purposes of taxation is so grossly excessive as to constitute actual fraud, the court has jurisdiction to review the assessment in a proper proceeding.</p> <p>Taxation—Assessment—Excessiveness—Construction — Fraud. Where a county cruise of timber for the purposes of assessment was unsatisfactory, and upon objection to the board of equalization, a new cruise was agreed upon and made by a cruiser selected by the county, showing one-fourth less timber than the first cruise, the assessment of the timber upon the basis of the first cruise is constructively fraudulent, when taken in connection with the surrounding circumstances.</p> <p>Pleading—Tendee—Admissions. A tender of a tax is admitted where a complaint alleges the tender and that it was wrongfully refused, and the answer admits the tender but denies that it was wrongfully refused, as the denial was of a mere conclusion and presents no issue.</p> <p>Appeal—Preservation op Grounds—Objections Below. In the absence of a motion to retax the costs below or to strike the cost bill, error cannot be urged in taxing the costs.</p>