Grays Harbor Paper Co. v. Grays Harbor County

Appellants are taxing districts (in Grays Harbor County) and their respective boards and commissioners whose budgets for 1967 were affected by a permanent injunction obtained by respondent taxpayers which restrained the county assessor from extending onto the tax rolls of Grays Harbor County so much of any taxing district’s tax levy as exceeded the maximum levy permitted by law, including Laws of 1965, Ex. Ses., ch. 174 (hereinafter called chapter 174).

Chapter 174 imposed a “freeze” on the total dollar amount a taxing district could levy in a given year without a vote of the people at a…