A Victory for Property Rights Against a Flawed City Tax
A Superior Court judge voids a municipal tax sale, finding that the city failed to follow mandatory legal procedures.
In the Superior Court of Yakima County, Judge B. Gates ruled on the case of T. C. Stoc vs. Benjamin McMurtry. The plaintiff sought to enjoin the defendant from selling real estate for delinquent taxes alleged to have been levied by the city of North Yakima in 1890. The court reviewed the records of the city council, the board of equalization, and the city treasurer. Judge Gates determined that the city's power to sell property for taxes must be strictly pursued, noting that several mandatory legal steps were missed, including the verification of the assessment roll, the proper equalization of taxes, and the affixing of the collector's warrant. Furthermore, the court found the tax sale was invalid because the city marshal failed to give proper notice. Judge Gates perpetually enjoined the defendant from proceeding with the sale, emphasizing that the law demands strict adherence to the prescribed form and time for such actions to protect the taxpayer.
“It is a familiar principle in tax sales, that the power to sell must be strictly pursued, or the sales are void.”
This 1891 case reflects the perennial tension between municipal administrative power and the protections afforded to property owners. Just as then, modern Yakima homeowners often find themselves navigating complex property tax assessments and the legal remedies available when local government processes fall short of statutory requirements.
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