Legal Opinion
Smith v. Spokane County
Court of Appeals of Washington
Decided September 22, 1992No. 11603-4-IIIPublishedCited by 2 opinions
1Opinion of the CourtShields, C.J.
In August 1989, the Spokane County Treasurer billed Stanley and Nancy Smith $48,186.78 for property taxes on improvements retroactively assessed as omitted property under RCW 84.40.080. The Smiths paid the taxes under protest and filed suit for their recovery *480pursuant to RCW 84.68.020. The Smiths prevailed. The County appeals; we affirm.
In 1984, the Smiths rezoned seven unimproved lots they owned near Liberty Lake for a planned unit development. They obtained a building permit from the county planning department and construction financing from Columbia Federal Savings & Loan Association in…
Also in this document: Concurrence.
2Cases cited7 opinions
- Dennis v. Department of Labor & IndustriesWashington Supreme Court · 1987
- Tomlinson v. ClarkeWashington Supreme Court · 1992
- John H. Sellen Construction Co. v. Department of RevenueWashington Supreme Court · 1976
- Glaser v. HoldorfWashington Supreme Court · 1960
- Hanson v. City of TacomaWashington Supreme Court · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- State v. JonesCourt of Appeals of Washington · 2003
- State v. JonesCourt of Appeals of Washington · 2003