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Full-Text Articles in Taxation-State and Local
Property Tax Collection Procedure In Washington, Douglas H. Eldridge
Property Tax Collection Procedure In Washington, Douglas H. Eldridge
Washington Law Review
Because of the severity of the situation resulting from delayed and partial property tax collections in recent years, various tax commissions, federal agencies, civic leagues, tax associations, and private bureaus instituted investigations seeking a remedy. One of the conclusions generally reached by investigators of property tax delinquency throughout the country has been that much of tax arrears can be attributed to "the methods that are ordinarily employed in collection." Specifically the phases of property tax collection methods which have been impugned as being conducive to delinquency are: a legal procedure neither carefully devised with the purpose of requiring prompt payment …
Taxpayers' Remedies—Washington Property Taxes, Breck P. Mcallister
Taxpayers' Remedies—Washington Property Taxes, Breck P. Mcallister
Washington Law Review
The purpose of the discussion that follows is to consider the great variety of procedural devices that were developed largely by the courts prior to the anti-injunction statute of 1931, and to consider them in their setting in the tax machinery of the state. That statute represented an important shift in policy but until it is considered against the background of earlier available remedies it is difficult to understand the part that it will play in the future. Some consideration will also be given to the scope of judicial review as developed by the courts and the relation of this …