Vancouver Water Works Co. v. Clarke County

Citations

• 55 Wash. 112
• 104 P. 180
• 1909 Wash. LEXIS 716

Syllabus

<p>Taxation — Excessive Assessment — Evidence—SumcmNcr. In an action to reduce an assessment upon lands containing springs used for a city water supply, it is no evidence of overvaluation that farming lands in the vicinity were assessed at a less rate, or that other springs were assessed less, in the absence of proof that they were in demand for a similar use.</p> <p>Same — Franchise. The assessment of a city water company’s franchise is not shown to be excessive from the fact that the franchises of telephone and light companies were less, there being no* evidence to form a basis of comparison.</p> <p>Same — Presumption to Support. An assessor acts in a quasi judicial capacity, and it requires clear evidence to overcome the presumption that he acted in a proper manner in fixing valuations.</p>