Washington Law Review


Saul D. Herman


By Chapter 62, Laws of 1931, an attempt is made by the legislature to change the rule heretofore existing in this state relative to injunction against assessment and collection of taxes. From the early case of Andrews v. King County to the recent case of Willapa Elec. Co. v. Pacific County the right of the courts of this state to enjoin the collection of taxes has been again and again reiterated. Chapter 62, Laws of 1931, prohibits enjoining the collection of taxes except in two cases, viz., where the law under which the tax is levied is illegal, and where the property upon which it is levied is tax-free. In all other cases provision is made for payment under protest, and suit to recover back the excess paid in the Superior Courts, and if judgment is there obtained satisfaction thereof is to be had by warrant issued upon a fund specified and created by the statute known as the Tax Refund Fund, in which there will be no funds to meet the warrants until the next assessment, at which time levy will be made to cover outstanding judgments and interest thereon.

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