Cary v. Mason County

Alexander, J.*

¶1 Four Mason County residents brought suit in Mason County Superior Court challenging the validity of an ordinance, which levies a special assessment on nonforest lands within the Mason Conservation District. The superior court ruled for the residents, concluding that the county ordinance is an unconstitutional tax. The Court of Appeals reversed that decision. We granted review and now reverse the Court of Appeals, holding that the ordinance is invalid on statutory grounds.

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¶2 The legislature has authorized counties to impose “special assessments” to fund the activities of…