Bellingham Community Hotel Co. v. Whatcom County

This action was instituted to obtain a reduction of the assessment on the Bellingham Hotel building for the years 1933, 1934, and 1935, and to recover an alleged excessive amount of taxes paid under protest on that building on the assessment for the years 1933 and 1934.

Finding that the fair, reasonable value of the property for assessment purposes should be reduced from $250,750 to $125,375 for the years 1934 and 1935, the trial court entered a decree in favor of the plaintiff. Defendants appealed.

We cannot agree with the contention of counsel for appellants that the respondent is not…