Pier 67, Inc. v. King County

(dissenting in part)—I disagree with the majority insofar as it reverses the trial court's determination for assessment years 1963-1967 (i.e., tax years 1964-1968). I concur with the balance of the opinion. Thus, I would affirm the trial court in toto.

I dissent even though I accept the following factual recitation made by the majority: (1) The leaseholds of appellant, the Olympic Hotel and University Properties, Inc., have similar characteristics making valuation comparisons valid on the constitutional issues of discrimination and *389uniformity; (2) during assessment years 1968-69 (i.e., tax…