Washington Water Power Co. v. Kootenai County

The appellant is a corporation of the state of Washington engaged in the business of developing and distributing electrical energy for power and lighting purposes in Eastern Washington and Northern Idaho; one of its extensive power plants being at Post Falls, in Kootenai county, Idaho, consisting of' various pieces and items of property, which were assessed in the year 1911 by the county assessor of Kootenai county. Claiming that such assessment was unequal, excessive, and fraudulently made by the assessor, and likewise subsequently fraudulently ratified and approved by the board of equalization of the said county, except in minor respects in which it was modified, the appellant filed in the court below its bill by which it sought the judgment of the court that the taxes levied pursuant to such assessment be declared null and void, and that the defendant county be enjoined from asserting or attempting to assert any lien upon any of the property so assessed for or on account of the taxes, and that the defendant assessor and ex officio tax collector, and his successors in office, be restrained from selling any of the said property for such taxes, and that the court “ascertain and…