Lacey Nursing Center, Inc. v. Department of Revenue

— Petitioner State of Washington, Department of Revenue, seeks direct discretionary review of a decision of the Thurston County Superior Court which ruled that a suit by nursing homes demanding refunds of state Business and Occupation taxes may be maintained as a class action. We reverse.

Question Presented

The question presented in this case is whether an action by nursing homes for refund of Business and Occupation taxes under RCW 82.32.180 may be maintained as a class action.

Statement of Facts

Petitioner Department of Revenue (Department) is the state agency responsible for assessment and…