The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1896-05-18
LOCAL IMPROVEMENT BONDS.
Adjudged by the supreme Court to BE
q First Lien

The supreme court at Olympia has hand
ed down an opinion in the test case car
ried before IL by Incorporation Counsel
scott as 10 whether a prior mortgage has
rights on the property assessed for street
improvements. Mr.. Scott argued the case
on Monday. his contention being that an
assessment for street Improvement was on
the same legal ground as any tax levied
by ne city. and was therefore a first lien.
The decision of the court is in part as
follows:
The real question TO be determined Is
whether the lien of the assessment is en-
titled to superiority over appellants mort
sage. which was prior In point of time
Appellant insists that the lien given for
assessments and local improvements is
not lien of the force and extent OF tax
lien. Whether this position can be MAN.
tanned can be determined only from con-
sideration OF the various provisions of
statute authorizing the assessment ard
providing the manner of its enforcement
Assessments levied for the improvement Of
street are based upon the same sovereign
power which is asserted in the levying of
general taxes.
1T rs undoubtedly true that prior mort
gage on real estate is not displaced by a
subsequent assessment for local improve
ments unless the statute authorizing such
improvements and assessments by express
words or fair implication otherwise pro-
vides.
Subdivision !. section g. article s. OF the
charter OF Seattle, under which this assess
msnt was made. provides that. The city
council may levy and collect an assessment
upon all lots and parcels of land benefited
by such Improvement to defray the cos,
and expenses thereof. which assessment
shall become a lien upon all property liable
thprpfnPf Safstfnn rtF 80
charter. provides for the giving of notice.
in the official newspaper of the city, to
interested persons, of the filing of the as
sessment roll, and affords an opportunity
Tor objections, and also authorizes the
council OF the city to consider objections
and make corrections as il shall deem lust
and that it shall then. by ordinance. APP
prove such roll. and shall levy and assess
The amounts thereof against each parcel
and lot of land. declare the same a lien
thereon. and shall direct the city clerk
to deliver the roll to the city controller.
who shall forthwith deliver 10 the city
treasurer a certified copy thereof upon re-
ceipt OF which the treasurer shall proceed
TO collect the same as other city taxes are
collected Said section further makes II
the duty Of the treasurer to give ten days
notice of the fling of such roll. and that
unless payment Is made within thirty
assessment shall become delinquent, etc
1t also provides for a penalty OF per
cent. II the assessment IL not paid before
becoming delinquent. and the sums de-
hnquent shall be added to the annual tax
roll for the current year against each lot
and parcel so delinquent. and with the
interest collected as other taxes
Section Of the act OF March 3.
1898. relating to the assessment and coilec-
- l..
provided that delinquent local assessments
shall be part OF the tax due on such
property, and with interest shall be COL
iected as other taxes Section - OF the
act of March Is, 1893. provides that the
Hen Of ali taxes lawfully imposed or
assessed shall have priority to and shall
be fully paid and satisfied before any re-
cognizance, mortgage. judgment, debt.
obligation or responsibility 20 or with
which said real estate may become charg-
ed or liable and in the absence OF such
statutory provision II would probably be
found that taxes levied upon lands take
priority over every lien or ircumbrance.
ut seems to US to follow that assess-
ments for such improvements are put up
on the same footing as general taxes up
or real estate. and the Hens created by
such assessments have precisely the same
force and effect. Counsel for appellant
rely manly upon the cases OF COOK vs..
State for the use of the commissioner OF
drainage, i0i Ind. fis. and Trustees OF
Public Schools VS.. shotwell. IS n j. Ea..
10. neither Of which cases We think appii-
cable The Indiana statute upon which
the decision In Cook vs.. State was based.
specifically provided that the assessment
shall be Hen upon the land 80 assessed
from the time OF fling the petition And
& appears that under the statute OF New
Jersey taxes become Hen only on the
estate which The owner had at the time
Of the assessment. and that mortgages
and membranes prior TO the assessment
are not affected by the tax
1T follows that the decree must be az
frmed"