Automat Co. v. Yakima County

Plaintiff, Automat Co., Inc., brought this action against the defendant, Yakima County, to obtain a *992refund of penalties paid to the treasurer under protest. The penalties were levied pursuant to RCW 84.40.130(1) against the plaintiff because it failed to timely file a list of taxable personal property in the years 1968 and 1969. From a judgment for defendant, plaintiff appeals.

Assigned errors are directed to the trial court’s findings and conclusions and present one basic question: Was plaintiff’s failure to file a list of taxable personal property with the assessor in 1968 and 1969 due to…