125 Wash. 39 | Wash. | 1923
By this suit the city of Seattle seeks foreclosure of liens of local assessments levied by it upon benefited property for the construction of a local street improvement. Everett was, by the city, made
The undisputed controlling facts, including those alleged in Everett’s affirmative defense, may be summarized as follows: Everett is the owner of certificates of delinquency issued by the treasurer of King county evidencing general tax liens against the property in question, which liens are all for general taxes which became delinquent prior to the time when the liens of the local assessments, sought by the city to be foreclosed in this action, attached to the property in question. Everett is also the owner of certificates of sale issued by the city treasurer of Seattle evidencing local assessment liens against the property in question, which liens are all for local assessments which were levied by the city for the construction of a local improvement, and became delinquent prior to the time
We first inquire as to the relative standing of the liens evidenced by the general tax certificates of delinquency held by Everett. It is plain that the city’s local assessment liens were regularly brought into being, and that this suit seeking foreclosure thereof was begun and waged by the city in pursuance of the provisions of our local improvement act of 1911; Laws of 1911, p. 441, §§ 9352-9425, Bern. Comp. Stat. [P. C. §§ 989, 1061]; the controlling provisions of which, touching our present inquiry, are as follows:
“The charge on the respective lots, tracts, parcels of land and other property, for the purpose of special assessments to pay the cost and expense, in whole or in part of any improvement authorized in this act, when assessed and the assessment-roll confirmed by the legislative body of such city or town in the manner therein provided by ordinance, shall be a lien upon the property assessed from the time said assessment-roll shall be placed in the hands of the officer authorized by law to collect such assessments. Said lien shall be paramount and superior to any other lien or encumbrance whatsoever, theretofore, or thereafter created except a lien for assessments or general taxes.” Bern. Comp. Stat., § 9372 [P. C. § 1008].
Sections 9377 and 9379, Rem. Comp. Stat. [P. C. §§ 1013,1015], authorize the city to make sale of property for delinquent local assessments and issue certificates of sale to the purchaser thereof.' Section 9385, Bern. Comp. Stat. [P. C. § 1021], provides for redemp
“The holder of any certificate of delinquency for general taxes shall, before commencing any action to foreclose the lien of such certificate, pay in full all local assessments or installments thereof outstanding against the whole or any portion of the property included in such certificate of delinquency, or, he may elect to proceed to acquire title to such property subject to certain or all local assessments a lien thereon, in which case the complaint, decree of foreclosure, order of sale, sale, certificate of sale and deed shall so state. If such holder shall pay such local assessments, he shall be entitled to fifteen per cent interest per annum on the amount of the delinquent assessments or delinquent installments thereof so paid, from date of payment. ’ ’
We are to remember as we proceed that all of these statutory provisions are found in the same act of the legislature, and therefore that each must be read with reference to the others. This is particularly necessary in our present inquiry with reference to §§ 9372 and 9393, Rem. Comp. Stat. [P. C. §§ 1008, 1028]-,
We next inquire as to the standing of the liens evidenced by the,, local assessment delinquent sales certificates held by Everett. These, we assume, were issued upon sales made by the city treasurer in pursuance of Rem. Comp. Stat., §§ 9377 and 9379 [P. C. §§ 1013,1015], looking to the ultimate issuing of a deed thereon by the city treasurer, as contemplated by Rem. Comp. Stat., §9385 [P. G. §1021]. Putting aside for the moment the possibility that the city’s lien rights 'are superior to those of Everett, at all events, because of the required conditions precedent to the exercise of Everett’s lien rights, prescribed by the provisions of Rem. Comp. Stat., § 9385 [P. C. § 1021], we think their relative rank may in this case be determined by the relative time of their creation. This court has many times held that the levying of local assessments of this nature is the exercise of the state’s sovereign power of taxation; Seattle v. Hill, 14 Wash. 487, 45 Pac. 17, 35 L. R. A. 372; Malette v. Spokane, 77 Wash. 205, 222, 137 Pac. 496, Ann. Cas. 1915D 225, 51 L. R. A. (N. S.) 686; Carstens & Earles v. Seattle, 84 Wash. 88, 96, 146 Pac. 381, Ann. Cas. 1917A 1070; State ex rel. Case v. Howell, 85 Wash. 281, 147 Pac. 1162; Everett v. Adamson, 106 Wash. 355, 180 Pac. 144; and has also adopted the generally prevailing rule that general tax liens are superior in the inverse order to that of other
The decree of the superior court is affirmed.
Main, C. J., Fullerton, Tolman, and Pemberton, JJ.. concur.