Legal Opinion

Chief Seattle Properties, Inc. v. Kitsap County

Washington Supreme Court

Decided October 23, 1975No. 43601PublishedCited by 15 opinions

1Opinion of the CourtHorowitz, J.

We are here principally concerned with the validity of the annual personal property tax imposed by RCW Title 84 from 1969 through 1972, upon a non-Indian’s leasehold interest in Indian tribal land. Chief Seattle Properties, Inc., appeals a judgment upholding the validity of a proposed personal property tax against it on its lease and leasehold interest and on improvements on the land leased whether placed thereon or owned by the lessee, the transferee of the lessee’s improvements or lessee’s sublessees.

Appellant Chief Seattle Properties, Inc. (hereinafter also referred to as CSP), a…

2Cases cited34 opinions

  1. Worcester v. GeorgiaSupreme Court of the United States · 1832
  2. Williams v. LeeSupreme Court of the United States · 1959
  3. McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
  4. Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
  5. Organized Village of Kake v. EganSupreme Court of the United States · 1962

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3Cited by15 opinions

  1. Peterson v. Department of EcologyWashington Supreme Court · 1979
  2. G. M. Shupe, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1976
  3. Sahalee Country Club, Inc. v. Board of Tax AppealsWashington Supreme Court · 1987
  4. Powell v. FarrisWashington Supreme Court · 1980
  5. Weyerhaeuser Co. v. EasterWashington Supreme Court · 1995

10 more not listed; retrieve them via the Exa API.

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