Pennington v. Yakima County

• Decision Date: 18 December 1923
• Docket Number: 18147.
• Citation: 221 P. 326,127 Wash. 538
• Court: Washington Supreme Court
• Parties: PENNINGTON v. TAKIMA COUNTY et al.

221 P. 326

127 Wash. 538

PENNINGTON v. TAKIMA COUNTY et al.

No. 18147.

Supreme Court of Washington

December 18, 1923

Department 2.

Appeal from Superior Court, Yakima County; Nichoson, Judge.

Action by Mark W. Pennington against Yakima County and L. D. Luce Sheriff of Yakima County. Judgment for plaintiff, and defendants appeal. Affirmed.

Sydney Livesey, of Yakima, for appellants.

Geo. F McAulay, of Yakima, for respondent.

PEMBERTON J.

The respondent on the 19th day of April, 1920, secured a chattel mortgage upon three Columbia automobiles. On May 3, 1922, the sheriff of Yakima county seized the property under the foreclosure of the mortgage. On May 9 the sheriff distrained the automobiles for taxes for the years 1920 to 1922 inclusive, in the amount of $579.73. Of this amount there was $223.94 due for taxes against the automobiles. The balance of the assessment was upon other personal property assessed to the owner of these automobiles. Upon stipulation the $223.94 was paid, and the proceeds of the sale of these cars amounting to $590 was deposited with the clerk of the superior court of Yakima county until final determination of this case. From a finding and judgment in favor of respondent this appeal is taken.

It is the contention of appellants that the personal property tax assessed against the owner of property is a lien, not only upon the property against which the tax is levied, but against all the real and personal property of the person assessed under section 11272, Rem. Comp. Stat., reading as follows:

'* * * The taxes assessed upon personal property shall be a lien upon all the real and personal property of the person assessed, from and after the date upon which such assessment is made, and no sale or transfer of either real or personal property shall in any way affect the lien for such taxes upon such property.'

This section, providing that the taxes assessed shall be a lien upon all the real and personal property of the person assessed from and after the date upon which such assessment is made, has been construed by this court in the case of Scandinavian American Bank v. King County, 92 Wash. 650, 159 P. 786 wherein we said:

'Taxes upon real property are made a lien upon the specific property charged, and taxes upon personal property are made a lien upon the specific personal property charged from and after the date of the assessment. * * * Manifestly the lien for

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