Del Pettit v. Board of Tax Appeals

The Tax Assessor for Thurston County appeals from the Superior Court’s dismissal of his action seeking de novo review of the action of the State Board of Tax Appeals. We must decide whether the assessor can obtain judicial review of a decision of the Board of Tax Appeals by way of either RCW 82.03.180 or the inherent review power of the superior court.

Respondents are timber companies, owners of an estimated 60,000 acres of land in Thurston County, which prior to 1972 was assessed as “classified” forest land, with attendant tax advantage, under the forest tax act, RCW 84.33. In 1972, the…