Court Opinion

ID: 9601575
Source: CourtListenerOpinion
Date Created: 2023-08-22 01:47:16.958136+00
Date Added: 2024-06-11T12:37:58.520331
License: Public Domain

Hill, J.
(dissenting) —I dissent. The property with which we are concerned was subject to a lien for the taxes in ques*448tion from and including January 1, 1952, which lien became a mature and fixed obligation when the levy was made in October, 1952. RCW 84.60.020, Rem. Supp. 1943, § 11265 (part); RCW 84.52.030 [cf. Rem. Rev. Stat., § 11238]. To refer to them as the 1953 taxes is to beg the question.
The condemnation awards made by the jury on December 12, 1952, accepted by the city December 30, 1952, and paid into court January 14,1953, stood in the position of the property. The county was entitled to the amount of its tax lien from that award.
Who may be the owner of the property or how long he owned it in any year, is of no concern to the county, and in my opinion that portion of RCW 84.60.020 on which the majority relies has -not the slightest effect upon the lien for taxes. The reasoning which impels me to this conclusion was well expressed by Judge Schwellenbach in United States v. Alberts, 55 F. Supp. 217 (May 10, 1944), in which the statute in question was considered. I will not elaborate, but merely refer the concerned to that opinion.