Washington Water Power Co. v. Kootenai County

In the opinion filed we assume that tender made by the appellant was sufficient in amount to cover the taxes which should have been paid by the appellant, if the board of equalization had proceded consistently with relation to the valuation put upon other like property, and that therefore no penalty was recoverable, notwithstanding our opinion that under the statutes of Idaho one liable to pay taxes, and who makes a tender of an amount insufficient to cover the amount of the taxes lawfully assessed, is liable for all penalties and interest upon any sum found to be due. We adhere to that view…