Bellingham Development Co. v. Whatcom County

This action was brought to recover alleged excessive amount of taxes paid under protest on real property in Bellingham on the assessment for 1933. The basis of the action is constructive fraud, in that the property was greatly over-valued; that it was excessively over-valued and assessed compared with assessments on other properties of similar char acter in that vicinity; and that it was assessed npon a fundamentally wrong basis. The property, consisting of land and improvements thereon, was assessed that year in the sum of $99,650, upon which a tax was levied in the sum of $5,694.20.

On the…