Stimson Timber Co. v. Mason County

Citations

• 112 Wash. 603
• 192 P. 994
• 1920 Wash. LEXIS 785

Syllabus

<p>Taxation (91)—Assessment—Reduction of Tax—Equalization —Powers of Board—Statutes. An over-valuation of real estate through, an excessive estimate of standing timber by the county assessor can be corrected by the board of equalization in the first instance without applying to the assessor to correct “manifest error,” under Rem. Code, § 9200.</p> <p>Same (210) —Assessment — Excessiveness — Evidence — Sufficiency! A finding of over-valuation of timber lands is sufficiently sustained by evidence that the county cruise of saw timber thereon exceeded estimates made by several cruisers made for the owners to a much greater extent than the extreme percentage of permissible differences between cruises.</p>