Legal Opinion
Fifteen-O-One Fourth Avenue Ltd. Partnership v. Department of Revenue
Court of Appeals of Washington
Decided September 14, 1987No. 19835-1-IPublishedCited by 11 opinions
1Opinion of the Court
Ringold, A.C.J.
The plaintiffs (taxpayers) are landowners challenging the validity and constitutionality of former RCW 36.21.080(1), the new construction statute (NCS), that allows county assessors to place newly constructed improvements to real property on the assessment rolls up to August 31 of each year and requires such improvements to be valued as of July 31 of that year. All other real property is valued as of January 1 of each year. RCW 84.40.020. The present action seeks to enjoin the county assessor from using any assessment based on a July 31 valuation date to compute the following…
2Cases cited21 opinions
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Thomas v. GaySupreme Court of the United States · 1898
- Clark v. DwyerWashington Supreme Court · 1960
- Deputy Sheriff's Ass'n v. Board of Commissioners for Yakima CountyWashington Supreme Court · 1979
- Elovich v. Nationwide InsuranceWashington Supreme Court · 1985
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3Cited by11 opinions
- Enron Corp. v. Spring Independent School DistrictTexas Supreme Court · 1996
- Advanced Silicon Materials, L.L.C. v. Grant CountyWashington Supreme Court · 2005
- Advanced Silicon Materials v. Grant CountyWashington Supreme Court · 2005
- State v. LessleyCourt of Appeals of Washington · 1990
- Grays Harbor Energy, LLC v. Grays Harbor CountyCourt of Appeals of Washington · 2013
6 more not listed; retrieve them via the Exa API.