Legal Opinion

Grays Harbor Construction Co. v. Grays Harbor County

Washington Supreme Court

Decided December 7, 1917No. 14324PublishedCited by 10 opinions

Appeal from a judgment of the superior court for Grays Harbor county, Back, J., entered February 24, 1917, dismissing an action to enjoin the collection of a tax, tried to the court.

1Opinion of the CourtMain, J.

This action was brought to enjoin the collection of an alleged excessive assessment and tax. The trial resulted in a judgment denying the plaintiff the relief prayed for in the complaint. From this judgment, the plaintiff appeals.

The facts are these: The property upon which the assessment and tax are challenged by the action consists of upland, tide land, and a lease of harbor area upon Grays Harbor about midway between Aberdeen and Hoquiam. This property, together with all the other property in Grays Harbor county for the year 1915, was assessed on a basis of fifty per cent of the actual…

2Cases cited3 opinions

  1. First Thought Gold Mines, Ltd. v. Stevens CountyWashington Supreme Court · 1916
  2. Case v. San Juan CountyWashington Supreme Court · 1910
  3. Heuston v. King CountyWashington Supreme Court · 1916

3Cited by10 opinions

  1. Finch v. Grays Harbor CountyWashington Supreme Court · 1922
  2. In Re TriggNew Mexico Supreme Court · 1942
  3. Kinnear v. King CountyWashington Supreme Court · 1923
  4. Corcoran v. State Board of EqualizationMontana Supreme Court · 1945
  5. Stimson Timber Co. v. Mason CountyWashington Supreme Court · 1920

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