Templeton v. Pierce County

Citations

• 25 Wash. 377
• 65 P. 553
• 1901 Wash. LEXIS 404

Syllabus

<p>TAXATION-EXCESSIVE VALUATION-BELIEF IN EQUITY-FRAUD.</p> <p>There is no ground for relief in equity against an excessive valuation of property by the assessor for taxation, where the assessor has exercised an honest judgment, and no fraud or arbitrary or capricious action in making the assessment is shown or can be presumed, and where the property, even if overvalued, is assessed in the same proportion as other like property within the jurisdiction of the assessing officer.</p> <p>SAME-EVIDENCE OF FRAUD- CHANGE B.Y ASSESSOR OF VALUATION REPORTED BY DEPUTIES.</p> <p>The mere fact that the assessor revised and adjusted in his office the valuations placed upon property by his deputies is not evidence of fraud, in the absence of a showing that he was not familiar with the value of the property, the presumption, on' the contrary, being that he did his duty when he made out and certified the assessment as finally returned.</p>