Legal Opinion
Grays Harbor Energy, LLC v. Grays Harbor County
Court of Appeals of Washington
Decided July 23, 2013No. 42558-1-IIPublishedCited by 6 opinions
1Opinion of the CourtWorswick, C.J.
¶1 Grays Harbor Energy LLC (GHE) seeks interlocutory review of a trial court ruling that its power generation equipment was subject to the personal property tax. GHE argues that the tax did not apply because WAC 458-12-342(1) exempts personal property from taxation during a period of “new construction.” We affirm.
FACTS
¶2 GHE owns a 22-acre property in Grays Harbor County. For as long as GHE has owned it, the property has *581contained buildings and power generation equipment such as gas-fired turbines.
¶3 GHE purchased the property in 2005 from Duke Energy North America LLC. Duke had begun to…
2Cases cited25 opinions
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- HomeStreet, Inc. v. STATE, DEPT. OF REVENUEWashington Supreme Court · 2009
- HomeStreet, Inc. v. Department of RevenueWashington Supreme Court · 2009
- TracFone Wireless, Inc. v. Department of RevenueWashington Supreme Court · 2010
- Macias v. Saberhagen Holdings, Inc.Washington Supreme Court · 2012
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3Cited by6 opinions
- Bravern Residential II, LLC v. Department of RevenueCourt of Appeals of Washington · 2014
- Davita Healthcare Partners, Inc. v. Wa State Dept Of HealthCourt of Appeals of Washington · 2015
- Bravern Residential Ii, Llc v. Dept. Of Revenue, State Of WaCourt of Appeals of Washington · 2014
- Julie Mikolajczak v. Balbir Mann d/b/a Cole's Corner MarketCourt of Appeals of Washington · 2017
- Makah Indian Tribe, V. Commissioner Of Public Lands Hilary FranzCourt of Appeals of Washington · 2021
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