Coast Land Co. v. City of Seattle
Decision Date | 01 April 1909 |
Citation | 52 Wash. 380,100 P. 856 |
Parties | COAST LAND CO. v. CITY OF SEATTLE et al. |
Court | Washington Supreme Court |
Appeal from Superior Court, King County; W. T. Warren, Judge.
Action for injunction by the Coast Land Company, a corporation against the City of Seattle and George F. Russell, City Treasurer. From a judgment for defendants, plaintiff appeals. Reversed.
Geo McKay, for appellant.
Scott Calhoun and Howard A. Hanson, for respondents.
On November 1, 1900, the state of Washington, being then the owner of lots 2 and 3 in block 240 of the official plats of the Seattle tide land, leased the same to one Wm. P. Trimble for a term of 29 years, at a rental of $8 per year. Mr Trimble continued to hold the lease until September 16, 1907 when he assigned the same, with the written permission of the state, to the appellant in this action. Subsequent to the execution of the lease, the Legislature passed an act authorizing the assessment of lands owned by the state and leasehold, and other contractual and possessory interests in such lands, by cities of the first class for local improvements which specially benefit such lands and interests. The method of collecting the assessment made against the leasehold contractual or possessory interests is not made clear by the act, but presumably it was intended to permit the sale of such interests for nonpayment of the assessment as property owned in fee is sold when the assessment is not paid. As to the assessment against lands owned by the state, it was provided that the amount thereof assessed against each particular lot should be certified to the commissioner of public lands, who should charge the same against such lot and certify the amount to the State Auditor, who in turn should certify to the Legislature the amount of such local assessments charged against such land of the state, and the Legislature should provide for the payment of the same, with interest, by appropriation out of the general fund of the state. Laws 1905, p. 267, c. 144. The Legislature of 1907, passed the following act:
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Seattle Mattress & Upholstery Co. v. City of Seattle
... ... said property is as great as the tax levied upon lots and ... parcels of land upon the same street, wherein the fee-simple ... title to the same is in private individuals, and where there ... is no outstanding ... and reduced an assessment already made, so far as the ... leaseholds are concerned ... The ... case of Coast Land Co. v. Seattle, 52 Wash. 380, 100 ... P. 856, cited by appellants, has no bearing upon the case [69 ... Wash. 672] here presented ... ...
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Trimble v. City of Seattle
...the letting of the land by the state. This announcement of the policy of the state was again indorsed and ratified in Coast Land Co. v. Seattle, 52 Wash. 380, 100 P. 856, where it was said: 'The Legislature may authorize assessment of a leasehold interest for a local improvement, in so far ......
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William Trimble v. City of Seattle
...class. The city of Seattle made a plank roadway, created an improvement district, levied an assessment which failed (Coast Land Co. v. Seattle, 52 Wash. 380, 100 Pac. 856), and then in due form levied the reassessment that is in question here. The plaintiffs in error argue that the leases c......