Legal Opinion

King County v. Washington State Board of Tax Appeals

Court of Appeals of Washington

Decided January 19, 1981No. 8465-8-IPublishedCited by 32 opinions

1Opinion of the CourtCallow, J.

In a consolidated appeal, King County and the King County Assessor appeal from orders of the King County and Thurston County Superior Courts denying review of two decisions of the Board of Tax Appeals. The issue on appeal is whether the Superior Courts should have granted review of these decisions under either RCW 7.16-.040 or the court's constitutional power of review.

In 1974, the King County Assessor audited the personal property tax listings of Whitney-Fidalgo Seafoods, Inc., for the assessment years 1971-73 under authority of RCW 84.40.340. The Assessor determined Whitney-Fidalgo had…

Also in this document: Concurrence.

2Cases cited18 opinions

  1. Seattle School District No. 1 v. StateWashington Supreme Court · 1978
  2. Leschi Improvement Council v. Washington State Highway CommissionWashington Supreme Court · 1974
  3. Carkonen v. WilliamsWashington Supreme Court · 1969
  4. State Ex Rel. Hood v. Washington State Personnel BoardWashington Supreme Court · 1973
  5. Abbenhaus v. City of YakimaWashington Supreme Court · 1978

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3Cited by32 opinions

  1. Saldin Securities, Inc. v. Snohomish CountyWashington Supreme Court · 1998
  2. Saldin Securities, Inc. v. Snohomish CountyWashington Supreme Court · 1998
  3. Washington Public Employees Ass'n v. Washington Personnel Resources BoardCourt of Appeals of Washington · 1998
  4. Chaussee v. Snohomish County CouncilCourt of Appeals of Washington · 1984
  5. Federal Way School District No. 210 v. VinsonWashington Supreme Court · 2011

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