Scandinavian American Bank v. King County
Washington Supreme Court
Appeal from a judgment of the superior court for King county, Jurey, J., entered January 24, 1916, upon findings in favor of the plaintiff, in an action to quiet title, tried to the court.
1Opinion of the CourtChadwick, J.
The issue presented is whether a delinquent personal tax is a lien upon real property owned by the tax debtor at the time the tax was levied, but which was subject to a voluntary lien or had been conveyed to another prior to the time the county treasurer selected real property to be charged with the delinquent tax and noted the charge upon the tax rolls.
Many cases from other states are cited and discussed, but inasmuch as our decision must rest upon our own statutes, it will serve no purpose to review them.
The sections of the revenue laws pertinent to our inquiry are the following:
“All taxes…
2Cases cited2 opinions
- Carstens & Earles, Inc. v. City of SeattleWashington Supreme Court · 1915
- Central Trust Co. of New York v. Third Ave. R.Court of Appeals for the Second Circuit · 1911
3Cited by17 opinions
- Wilberg v. Yakima CountyWashington Supreme Court · 1925
- Puget Sound Power & Light Co. v. City of SeattleWashington Supreme Court · 1921
- Scottish American Mortgage Co. v. Minidoka CountyIdaho Supreme Court · 1928
- Union Cent. Life Ins. Co. v. BlackUtah Supreme Court · 1926
- People v. Taylorville Sanitary DistrictIllinois Supreme Court · 1939
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