State ex rel. Spokane & Inland Empire Railroad v. State Board of Equalization

Citations

• 75 Wash. 90
• 134 P. 695
• 1913 Wash. LEXIS 1677

Syllabus

<p>Taxation — Valuation of Railroad Property — Equalization — Findings — Review by Certiorari — Arbitrary Action — Remedies. Because of the impossibility of any practical or effective relief to the relator, certiorari does not lie to review the action of the state board of equalization in refusing to take evidence, and in adopting, as conclusive, the finding of the public service commission as to the valuation of the operating property of a railroad company, which finding was, by Laws 1911, p. 601, § 92, made conclusive for the purposes of assessment for taxation; since on review by certiorari the hearing must be on the case made and without evidence dehors the record, and since under Rem. & Bal. Code, § 9204, the sessions of the state board of equalization are limited to twenty days, and after dissolution by operation of law, there can be no remand to it for further evidence, making it impossible to arrive at a true basis for the valuation sought to be corrected; hence, the only remedy for arbitrary or illegal action by the state board of equalization is by original action on the equity side of the court where evidence on the merits of the question may be received.</p>