VALENTINE v. JOHNSTON

No. 42635.

83 Wn.2d 390 (1974)

518 P.2d 700

RANDOLPH C. VALENTINE et al., Respondents, v. KENNETH D. JOHNSTON, JR., et al., Appellants.

The Supreme Court of Washington, En Banc.

January 31, 1974.


Attorney(s) appearing for the Case

Slade Gorton, Attorney General, Timothy R. Malone, Senior Assistant, William D. Dexter, Assistant, and Ronald L. Hendry, Prosecuting Attorney, and Michael B. Hansen, Deputy, for appellants.

E. Albert Morrison and Kenneth S. Kessler, for respondents.


BRACHTENBACH, J.

An Eighteenth Century French maxim defines taxation as the art of so plucking the goose as to procure the most feathers with the least amount of hissing. Since the commencement of a program of revaluation of real property by the county assessors, the goose has been hissing — louder and with more frequency.

Initially some background of the assessment procedure is necessary to place in focus the nature of this litigation. The county assessor...

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