Court Opinion

ID: 9557425
Source: CourtListenerOpinion
Date Created: 2023-08-21 16:49:53.579949+00
Date Added: 2024-06-11T09:05:49.414554
License: Public Domain

Hill, J.
(concurring specially) — I concur in the result. I am not particularly concerned with whether the assessor’s letter, after the September 9th reassessment by the Board of Equalization, constituted an appeal to the State Tax Commission. The basic proposition is that the tax commission’s action in increasing the assessment to $33,040 was an unconstitutional usurpation. See Art. XI, § 12, of the state constitution, quoted in the majority opinion, and State ex rel. Tax Commission v. Redd (1922), 166 Wash. 132, 6 P. (2d) 619.
Donworth, Ott, and Foster, JJ., concur with Hill; J.