University Village Ltd. Partners v. King County

King County appeals the trial court’s denial of summary judgment on University Village’s tax uniformity claim against the County. University Village claimed *323that the County violated the Washington State Constitution by assessing its land for tax purposes at a higher value per square foot than the land of neighboring parcels. Because land value is only a component of a property’s total value upon which an owner is taxed, and University Village produced no evidence to show that its total assessed value was not uniform, we reverse.

I

In 1994 and 1995, the owners of University Village, an upscale…