City of Seattle v. Everett

• Decision Date: 14 May 1923
• Docket Number: 17596.
• Citation: 215 P. 337,125 Wash. 39
• Court: Washington Supreme Court
• Parties: CITY OF SEATTLE v. EVERETT.

215 P. 337

125 Wash. 39

CITY OF SEATTLE v. EVERETT.

No. 17596.

Supreme Court of Washington

May 14, 1923

Department 2.

Appeal from Superior Court, King County; Walter M. French, Judge.

Suit by the City of Seattle against Fred Everett and others. Decree for plaintiff, and defendant named appeals. Affirmed.

A. C MacDonald, of Seattle, for appellant.

J. M Geraghty and Alex M. Winston, both of Spokane, amici curiae.

Walter F. Meier, Hugh R. Fullerton, and J. Ambler Newton, all of Seattle, for respondent.

PARKER J.

By this suit the city of Seattle seeks foreclosure of liens of local assessments levied by it upon benefited property for the construction of a local street improvement. Everett was by the city made a defendant with numerous others; the city alleging that he claims some interest in or liens upon the property in question, but that such interest or liens are inferior to the local assessment liens which the city seeks to foreclose. Everett's defense, while containing denials sufficient to put the city to proof of facts showing the validity of its local assessment liens, was principally by way of affirmative defense pleading facts with a view of showing the validity and superiority of general tax and local assessment liens evidenced by certificates of the county and city treasurers issued to him. The city demurred to his affirmative defense, which was sustained by the trial court, when he elected to not plead further. The cause thereupon proceeded to trial upon the city's complaint and Everett's denials of the allegations thereof, which resulted in a decree foreclosing the city's local assessment liens as against Everett's general tax and local assessment liens. From this disposition of the cause in the superior court, Everett has appealed to this court.

The undisputed controlling facts, including those alleged in Everett's affirmative defense, may be summarized as follows: Everett is the owner of certificates of deliquency issued by the treasurer of King county, evidencing general tax liens against the property in question, which liens are all for general taxes which became delinquent prior to the time when the liens of the local assessments, sought by the city to be foreclosed in this action, attached to the property in question. Everett is also the owner of certificates of sale issued by the city treasurer of Seattle evidencing local assessment liens against the property in question, which liens are all for local assessments which were levied by the city for the construction of a local improvement and became delinquent prior to the time when the local assessment liens now held by the city, sought to be foreclosed, attached to the property in question. There is no challenge made to the validity of any of the general tax or local assessment liens here in question; our problem being only as to whether or not the local assessment liens sought to be foreclosed by the city are superior in rank to the general tax and local assessment liens held by Everett.

We first inquire as to the relative standing of the liens evidenced by the general tax certificates of delinquency held by Everett. It is plain that the city's local assessment liens were regularly brought into being, and that this suit seeking foreclosure thereof was begun and waged by the city in pursuance of the provisions of our local improvement act of 1911 (sections 9352-9425, Rem. Comp. Stat.), the controlling provisions of which, touching our present inquiry, are as follows:

'Sec. 9372. The charge on the respective lots, tracts parcels of land and other property, for the purpose of special assessments to pay the cost and expense, in whole or in part of any improvement authorized in this act, when assessed and the assessment-roll confirmed by the legislative body of such city or town in the manner therein provided by ordinance, shall be a lien upon the property assessed from the time said assessment-roll shall be placed in the hands of the officer authorized by law to collect such assessments. Said lien shall be paramount and superior to any other lien or incumbrance whatsoever, theretofore, or thereafter created except a lien for assessments or general taxes.'

Sections 9377 and 9379 authorize the city to make sale of property for delinquent local assessments and issue certificates of sale to the purchaser thereof. Section 9385 provides for redemption from such sales and also for the issuing of deeds to the purchaser of the certificate upon the expiration of the prescribed period for redemption, in the event the owner does not redeem within that time. Section 9386 authorizes the city to foreclose local assessment liens still held by it after delinquency, by a suit in the superior court, making all owners of property charged by assessment with the cost of any one local improvement defendants in the one action, and authorizing the rendering of separate decrees of foreclosure as against each particular lot or tract for the separate assessment levied thereon. Section 9393, referring to the remedy of a holder of a general tax certificate of delinquency by a foreclosure suit in court, reads as follows:

'Sec. 9393. The holder of any certificate of delinquency for general taxes shall, before commencing any action to foreclose the lien of such certificate pay in full all local assessments or installments thereof outstanding against the whole or any portion of the property included in such certificate of

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