Simpson Logging Co. v. Chehalis County

Citations

• 91 Wash. 656
• 158 P. 342
• 1916 Wash. LEXIS 1108

Syllabus

<p>Taxation — Assessment—Review—Judgment — Conclusiveness— Statutes. A judgment correcting an excessive valuation for an even numbered year and fixing the correct valuation, becomes the assessed valuation for the following year, and is final and binding upon the board of equalization, under Rem. & Bal. Code, § 9101, providing that the assessed valuation of real property for taxation in even numbered years shall remain the assessment in odd numbered years, where there are no changed conditions.</p>