Legal Opinion
Puget Sound Energy, Inc. v. City of Bellingham, Finance Department
Court of Appeals of Washington
Decided August 29, 2011No. 65928-6-IPublishedCited by 2 opinions
1Opinion of the CourtDwyer, C.J.
¶1 As the result of an audit conducted on its behalf, the city of Bellingham assessed tax and penalties against Puget Sound Energy, Inc. (PSE), which provides electric light and power to customers living within the city. PSE thereafter filed a complaint seeking a judgment declaring the city’s tax assessment illegal and ordering a refund of the taxes and penalties imposed. Because PSE has not demonstrated that the tax assessment improperly subjected certain of its revenue to city utility tax, the trial court did not err by granting summary judgment in favor of the city.
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¶2 In 2008, the city of…
2Cases cited13 opinions
- Enterprise Leasing, Inc. v. City of TacomaWashington Supreme Court · 1999
- City of Puyallup v. Pacific Northwest Bell Telephone Co.Washington Supreme Court · 1982
- City of Seattle v. Rogers Clothing for Men, Inc.Washington Supreme Court · 1990
- Commonwealth Title Insurance v. City of TacomaWashington Supreme Court · 1972
- Group Health Co-Op. v. City of SeattleCourt of Appeals of Washington · 2008
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3Cited by2 opinions
- Watson v. City of SeattleWashington Supreme Court · 2017
- Watson v. City of SeattleWashington Supreme Court · 2017