Legal Opinion

Grays Harbor Co. v. Grays Harbor County

Washington Supreme Court

Decided March 31, 1921No. 16084PublishedCited by 2 opinions

Appeal from a judgment of the superior court for Grays Harbor county, Abel, J., entered June 1,1920, in favor of the-plaintiff, upon overruling a demurrer to the complaint, in an action to secure a reduction of taxes assessed against tide lands.

1Opinion of the CourtMitchell, J.

The judgment of the trial court in this case was entered on the pleadings. The pleadings show that plaintiff’s real property was valued by the board of equalization in the year 1918 at the same amount as that returned by the assessor for that year, and that there was no change in the property by way of improvements during the years 1918 and 1919, although taxes were levied upon a higher valuation for the year 1919. By a successful demurrer to the answer, it is admitted that, at the regular session of the 1919 board of equalization, it was decided by the board that the values placed upon the…

2Cases cited4 opinions

  1. Doty Lumber & Shingle Co. v. Lewis CountyWashington Supreme Court · 1910
  2. Simpson Logging Co. v. Chehalis CountyWashington Supreme Court · 1914
  3. State ex rel. Thompson v. NicholsWashington Supreme Court · 1902
  4. Simpson Logging Co. v. Chehalis CountyWashington Supreme Court · 1916

3Cited by2 opinions

  1. State Ex Rel. Showalter v. CookWashington Supreme Court · 1933
  2. Harbor Land Co. v. Grays Harbor CountyWashington Supreme Court · 1921

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