North Spokane Irr. Dist. No. 8 v. Spokane County, 24130.

• Decision Date: 09 June 1933
• Docket Number: 24130.
• Parties: NORTH SPOKANE IRR. DIST. NO. 8 v. SPOKANE COUNTY.
• Court: Washington Supreme Court

22 P.2d 990

173 Wash. 281

NORTH SPOKANE IRR. DIST. NO. 8 v. SPOKANE COUNTY.

No. 24130.

Supreme Court of Washington, En Banc.

June 9, 1933

Appeal from Superior Court, Spokane County; C. G. Jeffers, Judge.

Action by the North Spokane Irrigation District No. 8, a municipal corporation, against Spokane County, a municipal corporation. From a judgment of dismissal, plaintiff appeals.

Reversed with instruction.

F. A McMaster, of Spokane, for appellant.

C. W Greenough and A. O. Colburn, both of Spokane, for respondent.

STEINERT Justice.

The owners of certain tracts of land lying within the irrigation district of the appellant allowed water assessments thereon to become delinquent. The lands were put up for sale by the county treasurer, under the procedure outlined in Rem. Rev Stat. § 7444. There being no bidders therefor, the property was 'struck off to the irrigation district as the purchaser,' as provided in Rem. Rev. Stat. § 7445. The latter section contains a provision to the effect that the irrigation district, as purchaser, shall have the same rights as a private person, and may assign or transfer the certificate, upon payment of the amount which would be due if redemption were being made by the owner. Rem. Rev. Stat. § 7447, gives the owner of the land, or any person in his behalf, the right to redeem the property from sale within one year from date of purchase, by paying the amount of the purchase price and interest together with the amount of all subsequent assessments paid by the purchaser and all assessments levied during the period of redemption. That section further provides that if redemption be not so made within the two-year period, then the county treasurer shall make a deed of the property to the purchaser or his assignee. Rem. Rev. Stat. § 7448, provides that such deed 'conveys to the grantee the absolute title to the lands described therein, free from all encumbrances.' Chapter 243, p. 374, Laws of 1927, provides that all lands owned by the irrigation district shall be exempt from general state and county taxes.

In the present case there was no redemption, and the county treasurer accordingly executed a deed to the irrigation district in the month of July, 1931. Thereafter the appellant district demanded of the county treasurer that the general taxes for the years 1925, 1926, and 1927, which were unpaid, be canceled. The treasurer refused to do this, and this action followed. The trial court denied the relief prayed for and dismissed the action.

The question Before us is whether such deed given by the county to the district relieves the land of the lien of prior general taxes. We think it does. In the broadest and most sweeping language the statute, section 7448 provides that such deed shall convey to the grantee the absolute title free from all incumbrances. General taxes are liens upon the property and must be considered as incumbrances. 20 C.J. 1250, 1251. In De Voe v. Rundle, 33 Wash. 604, 74 P. 836, an 'incumbrancer' is defined as one who has a legal claim against an estate. There is nothing in the act, considered as a whole, which in any way, expressly or impliedly, limits or restricts its positive and mandatory language. The statute is so clear and free from ambiguity that it leaves no room for construction.

It is undoubtedly the rule that the state, through its legislature may abolish or legislate out of existence a tax lien of any kind. Gasaway v. Seattle, 52...