Wyckoff v. King County

Citations

• 18 Wash. 256
• 51 P. 379
• 1897 Wash. LEXIS 149

Syllabus

<p>TAXATION — ACT REMITTING PENALTIES — WHAT TAXES INCLUDED-VOLUNTARY PAYMENT.</p> <p>Under Laws 1895, p. 67, §1, providing that “all of the penalty and accrued interest shall be remitted on all delinquent state, county and municipal taxes which became due and payable in the years 1893 and 1894, and which shall be paid on or before the first day of July, 1895,” taxes assessed and levied for the year 1892 are entitled to the remission of penalties and interest.</p> <p>Where a county treasurer refuses to receive a payment of delinquent taxes unless penalty and interest are also paid, although a remission of penalty and interest have been granted by statute, if paid by a certain date, the payment, under protest, by the property owner of the penalty and interest does not constitute a voluntary payment thereof, and the sums paid may be recovered from the county.</p>