State ex rel. Tacoma School Dist. No. 10 v. Kelly, 24933.

• Decision Date: 22 March 1934
• Docket Number: 24933.
• Citation: 176 Wash. 689,30 P.2d 638
• Parties: STATE ex rel. TACOMA SCHOOL DIST. NO. 10 v. KELLY et al.
• Court: Washington Supreme Court

30 P.2d 638

176 Wash. 689

STATE ex rel. TACOMA SCHOOL DIST. NO. 10 v. KELLY et al.

No. 24933.

Supreme Court of Washington, En Banc.

March 22, 1934

Appeal from Superior Court, Pierce County; F. G. Remann, Judge.

Application by the State, on the relation of the Tacoma School District No. 10, for a writ of mandamus to R. Lester Kelly and others as County Commissioners of Pierce County, and another. From a judgment dismissing the application, relator appeals.

Affirmed.

John H Binns, of Tacoma, for appellant.

Bertil E. Johnson and D. D. Schneider, both of Tacoma, for respondents.

McMicken Ramsey, Rupp & Schweppe, of Seattle, amici curiae.

BLAKE Justice.

This is an appeal from a judgment dismissing an application for a writ of mandamus after the court had sustained a demurrer to the affidavit filed in support of the application for the writ.

The salient facts alleged in the affidavit are that respondent Norton, as assessor for Pierce county, fixed the assessed valuation of all property in the county for purposes of taxation at $55,780,370; that such amount is only 43 per cent. of the true and fair value of such property; that the state board of equalization, after investigation, so found the fact, and raised the assessed valuation of such property to $64,860,895; that said amount of $64,860,895 was found by the state board of equalization to be (and in fact was) 50 per cent. of the true and fair value of the taxable property in Pierce county; that the directors of the plaintiff district met on October 2, 1933, and 'after due consideration' passed a resolution fixing the assessed valuation of all the taxable property in Pierce county at $64,860,895; that the directors adopted a budget in which the estimates of expenditures were fixed upon the basis of a levy of 10 mills on an assessed valuation of $64,860,895; that the resolution, budget, and estimates of expenditures were duly certified to the county commissioners; that the latter refused to make a levy of 10 mills on such assessed valuation of $64,860,895. The prayer was that the county commissioners be required to make a levy of 10 mills on that amount for the benefit of the plaintiff district; that such levy be certified to the assessor; and that he be required to extend it on the tax rolls.

The allegations of the affidavit apparently proceed upon the theory that the directors of the school district have authority to fix valuations of property within the district for purposes of taxation. We find no authority in law for such action on their part. It is elementary that the power of taxation, subject to constitutional limitations, rests solely in the Legislature. Municipal corporations have no inherent power to levy taxes. Their powers are derived through legislative grant, and are strictly construed. No implications are indulged to expand the powers granted. Cooley on Taxation (4th Ed.) §§ 123, 124, 125. We find no legislative sanction for the powers the directors of the district assumed in raising the assessed valuation of the taxable property of Pierce county from $55,780,370, as fixed by the county assessor, to $64,860,895.

It is contended, however, that the plaintiff district is entitled to a levy of 10 mills on the latter amount, because that is the assessed valuation as fixed by the state...