Niichel v. Lancaster

The appellants petitioned for a declaratory judgment and restraining order, directed against the County Assessor, claiming that the raising of assessments on their property was invalid because the assessor had failed to perform his duties within the time prescribed by *622law, and because the Board of Equalization had sat at a time later than that provided by statute.

RCW 84.40.040 provides that the assessor shall complete the duties of listing and placing valuations on all property by May 31 of each year. In 1980, the Clallam County Assessor's action was not completed until mid-August. RCW…