TAXATION - CONSTITUTIONALITY OF STATUTE PERMITTING REBATE ON PAYMENT OF DELINQUENT TAXES

Authors

Abstract

Defendant county demurred to plaintiff's claim for taxes paid under protest, arguing that ,the statute upon which plaintiff relied, one giving taxpayers the right to pay off delinquent taxes without interest and with a five per cent reduction in principal, was unconstitutional. The demurrer was overruled and defendant appealed. Held, that while the court feels that the law is entirely valid, the county is not entitled to raise an objection to it. Vance Lumber Co. v. King County, 184 Wash. 402, 51 P. (2d) 623 (1935).

Recommended Citation

TAXATION - CONSTITUTIONALITY OF STATUTE PERMITTING REBATE ON PAYMENT OF DELINQUENT TAXES, 35 Mich. L. Rev. 166 (1936).
Available at: https://repository.law.umich.edu/mlr/vol35/iss1/28