Legal Opinion

Twin Lakes Golf & Country Club v. King County

Washington Supreme Court

Decided April 15, 1976No. 43674PublishedCited by 24 opinions

1Opinion of the Court

This opinion was prepared by the late Justice Robert C. Finley. It is adopted by the undersigned Justices as the opinion of this Court.

This is an appeal from a decision of the King County Superior Court declaring that the plaintiff-respondent’s golf course has no taxable “fair market value” and that certain real property taxes assessed against the golf course and collected under protest by the county must be refunded to the taxpayer.

The dispositive issue is whether the golf course has a “fair market value” for tax assessment purposes. The property is encumbered with both zoning and…

2Cases cited7 opinions

  1. Tualatin Development Co. v. Department of RevenueOregon Supreme Court · 1970
  2. Pier 67, Inc. v. King CountyWashington Supreme Court · 1970
  3. Mason County Overtaxed, Inc. v. County of MasonWashington Supreme Court · 1963
  4. Boise Cascade Corp. v. Pierce CountyWashington Supreme Court · 1974
  5. Supervisor of Assessments v. Bay Ridge Properties, Inc.Court of Appeals of Maryland · 1973

2 more not listed; retrieve them via the Exa API.

3Cited by24 opinions

  1. In Re the Estate of BergauWashington Supreme Court · 1985
  2. Cascade Court Ltd. Partnership v. NobleCourt of Appeals of Washington · 2001
  3. Sahalee Country Club, Inc. v. Board of Tax AppealsWashington Supreme Court · 1987
  4. Department of Revenue v. Grouse Mountain DevelopmentMontana Supreme Court · 1985
  5. Four Hills Country Club v. Bernalillo County Property Tax Protest BoardNew Mexico Court of Appeals · 1979

19 more not listed; retrieve them via the Exa API.

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