Alaska Land Co. v. King County

The appellant, lessee of the Waldorf Hotel in Seattle, has appealed from the trial court’s denial of its challenge to the validity of the tax assessed against the hotel by the respondent assessor. The trial court found that the appellant had failed to sustain its burden of showing that the assessor had acted fraudulently or arbitrarily and capriciously.

The property was assessed as a unit, the land and building being valued at approximately $536,000 in 1964 and approximately $527,000 in 1965, 1966 and 1967. The appellant contends that this was an improper approach to the valuation problem, and…