Spokane & Inland Empire Railroad v. Spokane County

Citations

• 75 Wash. 72
• 134 P. 688
• 1913 Wash. LEXIS 1676

Syllabus

<p>Taxation — Railroads—Valuation op Operating Property — Findings of Public Service Commission — Time for Valuation. Notwithstanding that it was the duty of the state board of tax commissioners, under Rem. & Bal. Code, §§ 9150, 9204, to make an annual assessment of the operating property of railroad companies for the purposes of taxation and make return thereof to the board of equalization prior to its annual meeting on the first Monday of September, to be equalized and apportioned in case the public service commission had not previously determined the valuation thereof, as provided by Laws 1911, p. 601, § 92, making the latter valuation conclusive for the purposes of assessment for taxation, a valuation fixed by the public service commission, on the 21st day of September, while the board of equalization was in session and prior to its final action on the valuation of any given railroad, is in time to be controlling and conclusive upon the state board of equalization for the current year, where the state board of tax commissioners had not made any assessment; and notwithstanding Rem. & Bal. Code, § 9147, providing that the value of railroad property for assessment shall be made as of the same time as the value of general property, which is assessed as of March 1, under Id., §§ 9091, 9101.</p> <p>Same — Valuation — Findings of Public Service Commission — Pendency of Review or Appeal — Res Judicata. In such a case, the fact that proceedings had been taken and were pending in the superior court to review the valuation of the public service commission, does not affect the conclusiveness of the valuation for assessment purposes in that year; since the finding of the public service commission had all the force and effect of a judgment, review of which in the courts, pursuant to Laws of 1911, p. 601, § 92, must be upon the evidence and exhibits taken before the commission (as in a case of a review of the statement of facts on appeal from a judgment) ; the pendency of whic