25 Wash. 377 | Wash. | 1901
This is an action in which it is alleged that certain property known as the “Meeker Homestead,” in Puyallup, Pierce county, was listed on the tax rolls of Pierce county for the year 1894 at $10,240, being $5,240 in excess of its true value; for the years 1895 and 1896 at $10,500, being $5,500 in excess of its true value; for the years 1897 and 1898 at $8,700, being $3,700 in excess of its true value. The valuation is alleged to have been made by the assessor. There was no application to the board of
“We think the uniform ruling of the higher courts has béen that, while equity will not interfere to correct mere mistakes or inadvertences, or to contravene or set aside the judgments of assessors or boards of equalization in relation to values, it will interfere when the officers fraudulently, capriciously, or tyrannically refuse to exercise their judgment by adopting a rule or system of valuation designed to operate' unequally, and to violate a fundamental principle of the constitution.”
In the case of Whatcom, County v. Fairhaven Land Co.,
“It is a well-known fact that there is often a wide differ*380 ence of opinion as to the values of property among persons acting honestly and endeavoring to get at the., true value, and, as this question must he settled somewhere, the law has reposed it in the board of equalization, and made their action final. ... It may be that there can be such action on the part of the board, fraudulent or otherwise,— such as refusing to hear testimony or depriving plaintiff of notice, etc., — as would warrant the interference of the courts in some manner. But there can be none where the sole question presented is whether or not the board acted under an honest belief in placing a value upon the property, for this is a matter that would not be susceptible of proof. The fact that they placed a higher valuation upon the property than the witnesses placed upon it would not be conclusive evidence, unless perchance such an excessive value is fixed that fraud must be conclusively presumed.”
In Knapp v. King County, 17 Wash. 568 (50 Pac. 480), where lots were assessed at $20 and $10 a lot, and the value was not to exceed $2 per lot, and the court found that the lots were assessed arbitrarily, and without regard to actual value, relief was granted. The court, in its opinion, said:
“The arbitrary assessment of property without the exercise of the assessor’s judgment, based upon knowledge or information, is an illegal assessment, and is a fraud upon the property owner.”
In the case of Baker v. King County, 17 Wash. . 623 (50 Pac. 481), which was an assessment of personal property, the court held that, in the absence of fraud or malice, the action of the assessor and the board of equalization was final as to the assessment: In Noyes v. King County, 18 Wash. 420 (51 Pac. 1052), the court says:
“It is apparent from his testimony that the honest judgment of the assessor was exercised in arriving at the value of the two lots, and also of the improvements. Upon the question of valuation the law requires the honest exercise of judgment by the assessor, and it will not scrutinize*381 closely the various elements of value which were taken into consideration by him, unless some of them were palpably misleading and arbitrary.”
In Landes Estate Co. v. Clallam County, 19 Wash. 570 (53 Pac. 670), — a case where it was claimed that the land had been fraudulently assessed at an exorbitant valuation, and the finding of the court was that the assessment was fraudulent, — this court says:
“We fully concur in the appellant’s argument to the effect that an assessment ought not to be interfered with unless a substantial overvaluation is clearly established.”
In Edison Electric Illuminating Co. v. Spokane County, 22 Wash. 168 (60 Pac. 132), — a case where the ground upon which relief was sought was that the assessment was excessive, and greatly in disproportion to the value of other property, and the board of equalization acted maliciously, and wrongfully refused to receive testimony, — the court says:
“The question of value is largely one of opinion, and in cases like the present the law has confided to the taxing officers authority to determine values. It is only when the hoard acts maliciously or fraudulently, or without affording the property owner an opportunity to be heard, that their conclusion as to values will be disturbed.”
These decisions may be summarized as follows: Praud on the part of the assessing officer may he presumed from a palpably excessive or exorbitant overvaluation. The court will grant relief for an arbitrary, fraudulent, or malicious excessive valuation by the assessing officer. Where the assessing officer has exercised an honest judgment, and no fraud or arbitrary or capricious action in making the assessment is shown or can be presumed, the court will not interfere. Where it appears that the assessing officer endeavored honestly to get at the true value, and there is an honest difference of opinion as to
We have not deemed it necessary to pass upon the sufficiency of the complaint, laches, tender, etc. We have decided the case on the broad grounds that the testimony shows no reason for the interference of a court to set aside the judgment of the assessing officers in placing a valuation on the property in controversy. Eor that reason the judgment and decree of the lower court are reversed and set aside, and this action is remanded, with instractions to dismiss the same at plaintiff’s costs.