Taxpayers' Remedies—Washington Property Taxes

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 to the action that must be taken by the administrative machinery engaged in the taxation of property in this state.