State v. Snohomish County

Citations

• 71 Wash. 320
• 128 P. 667
• 1912 Wash. LEXIS 745

Syllabus

<p>Taxation — Public Property — Acquisition Before Levy. Under principles of public policy and Const., art. 7, § 2, and Rem. & Bal. Code, § 9098, exempting state property from taxation, lands purchased by the state in the months of May and August; cannot be subjected to the taxes levied.for that year, in view of the fact that the levy of the tax cannot be made until October; since the development of liability for taxes was arrested the moment public ownership attached.</p> <p>Taxation — Lien on Land — Relation—Necessity of 'Levy. Rem. & Bal. Code, § 9235, making the lien for taxes on real estate commence by relation on March 1 of the year in which they were levied, creates only an incipient or inchoate lien to become complete only on the making of a valid levy.</p> <p>Taxation — Lien—Acquisition of Land by State. A tax certificate upon land purchased by the state constitutes a mere cloud and not a lien, in view of the fact that there is no statutory authority for enforcing the lien against the state.</p>