Sound Investment Co. v. Bellingham Bay Land Co.

Citations

• 45 Wash. 636
• 88 P. 1117
• 1907 Wash. LEXIS 530

Syllabus

<p>Taxation — Foreclosure — Defenses — Tender —-Assessment in Solido — Correction by Court — Redemption. In an action to foreclose a delinquent tax certificate against city lots, in which it appears that the plaintiff has paid subsequent taxes assessed against the property, including an assessment for three years which was irregular because made against the lots in solido, a tender by defendant of all taxes and costs exclusive of the irregular assessment for such three years is insufficient to defeat the action; and inasmuch as it was the duty of -either party to have the court ascertain and segregate such in solido assessment and correct the same, a judgment of foreclosure will be reversed, without costs to either party, with directions to segregate and ascertain the proper assessment for the three years in question, and to allow redemption therefrom within a specified time.</p> <p>Same — Separate Assessments — Apportionment by Court — Evidence — Value of Lots. The assessment of lots in solido instead of separately, as required by statute, is not void but an irregularity that may be corrected by the courts; but the oral testimony of the assessors is inadmissible to show that the separate amounts assessed were shown by slips of paper, the same not being in book form, or identified, or referred to on the tax rolls; and the court must determine the proper assessment from evidence of the value of the lots.</p> <p>Taxation — Foreclosure—Assignment of Certificate — Evidence —Sufficiency. In an action to foreclose a delinquency tax certificate, the purported indorsement on the back of the certificate of the signature of the person in whose name it was issued is prima facie evidence of its assignment to the plaintiff, taken in connection with plaintiff’s possession.</p>