Burlington Northern, Inc. v. Johnston

Before the Board of Tax Appeals, eight county assessors challenged the Department of Revenue's 1972 equalization of real and personal properties of utilities and private car companies (hereinafter called the companies). They contended that the method used was unconstitutional and that it was not authorized by RCW 84.12.350 and RCW 84.16.110, which provide for equalization of such *324properties. Under that method, instead of equalizing company real property at the same level as locally assessed real property and company personal property at the same level as locally assessed personal property,…