Van Der Creek v. City of Spokane

Citations

• 78 Wash. 94
• 1914 Wash. LEXIS 985

Syllabus

<p>Municipal Corporations — Improvements — Assessments — -Reassessments— Objections — Waiver. Under 3 Rem. & Bal. Code, §§ 7892-42, 7892-43, authorizing a reassessment only when the first has failed to be valid, the reassessment is to be made de novo; hence parties who failed to protest against the original assessment, which exceeded the limit fixed by law at fifty per cent of the valuation of the property, are not, for that reason, precluded from objecting to the reassessment when it also exceeds such limit.</p> <p>Same — Assessments—Limitations—Reassessments. 3 Rem. & Bal. Code, § 7892-12, providing that a city of the first class cannot assess abutting property for an improvement in excess of fifty per cent of the valuation of the property as shown on the tax rolls, without the sanction of the owners, is a limitation on the power of the city, and extends to reassessments as well as to an original assessment.</p> <p>Same — Objections—Form — Waiver — Direct or Collateral Attack. 3 Rem. & Bal. Code, §§7892-21, 7892-23, providing that all objections to assessment proceedings shall state clearly the grounds, and shall be deemed waived if not taken in the time prescribed, and that confirmation of the assessment roll shall be conclusive in all things upon all parties not filing written objections within the time provided, and not appealing from the confirmation, apply to independent proceedings and not to objections made in the proceeding itself, and are intended to save assessments from collateral attack, leaving the owner the right to raise any objection upon direct attack in a reassessment made de novo.</p> <p>Same — Assessments—Reassessments —Limitations — Interest. Upon setting aside an assessment in excess of the limitation to fifty per cent of the valuation of the property benefited, the council may make a reassessment to the extent of said limit, with accrued interest added; since the law intends that all assessments shall draw interest.</p> <p>Same — Assessments