Legal Opinion

Tacoma Goodwill Industries Rehabilitation Center, Inc. v. County of Pierce

Court of Appeals of Washington

Decided December 17, 1973No. 972-2PublishedCited by 2 opinions

1Opinion of the CourtPearson, C.J.

Pierce County appeals from a judgment in the amount of $56,616.52 plus interest awarded to the plaintiff, Tacoma Goodwill Industries, Inc. This sum represents real and personal property taxes for 1968 and 1969, paid under protest by the plaintiff in 1970. This appeal presents a single issue: Is property which has continuously been listed and valued on the assessor’s roll books but improperly granted exemption in prior years “omitted property” within the meaning of RCW 84.40.080? We answer in the negative.

The plaintiff is a nonprofit corporation doing business in *198Tacoma as a “sheltered…

2Cases cited4 opinions

  1. Tradewell Stores, Inc. v. Snohomish CountyWashington Supreme Court · 1966
  2. Star Iron & Steel Co. v. Pierce CountyCourt of Appeals of Washington · 1971
  3. P. B. Investment Co. v. King CountyWashington Supreme Court · 1970
  4. E. K. Wood Lumber Co. v. Whatcom CountyWashington Supreme Court · 1940

3Cited by2 opinions

  1. Cabot Petroleum Corp. v. Yuma County Board of EqualizationColorado Court of Appeals · 1993
  2. South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1986

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