Victor Johnson and Marilyn Johnson v. Bill Spencer, Benton County Assessor

FILED DECEMBER 6, 2018 In the Office of the Clerk of Court WA State Court of Appeals, Division III IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION THREE VICTOR JOHNSON and MARILYN ) JOHNSON, ) No. 35596-9-III ) Appellants, ) ) v. ) ) UNPUBLISHED OPINION BILL SPENCER, BENTON COUNTY ) ASSESSOR, ) ) Respondent. ) SIDDOWAY, J.—Victor and Marilyn Johnson appeal the superior court’s dismissal of their petition for judicial review of a decision of the Washington State Board of Tax Appeals (BTA). Because the Johnsons failed to timely serve their petition on the BTA, the superior court…