Titlow v. Pierce County

Citations

• 108 Wash. 633

Syllabus

<p>Taxation (59, 210)—Valuation of Property—Excessive Assessment—Evidence—Sufficiency. An assessment for taxation is so excessive as to be constructively fraudulent, where like property on four sides was assessed only one-fourth to one-seventh as much, and the assessor employed a minimum rate without considering the fair market value, which other evidence showed was only one-fifth as much as the assessment.</p>