Legal Opinion
Harbour Village Apartments v. City of Mukilteo
Washington Supreme Court
Decided December 16, 1999No. 66920-1PublishedCited by 21 opinions
1Opinion of the CourtSanders, J.
The issue here is whether the City of Mukilteo’s residential dwelling unit fee (RDU fee) is a constitutional excise tax or an unconstitutional property tax. The trial court held in favor of the city on summary judgment, characterizing the tax as an excise. However disappointed property owners sought and obtained direct review in this court. And we reverse.
Mukilteo licenses businesses located within its corporate limits for regulation and revenue. Mukilteo Municipal Code (MMC) § 5.04.010. A base license fee is imposed for each business location in the amount of $61.00; however for businesses…
2Cases cited14 opinions
- Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
- Covell v. City of SeattleWashington Supreme Court · 1995
- Hillis Homes, Inc. v. Snohomish CountyWashington Supreme Court · 2002
- City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
- Jensen v. HennefordWashington Supreme Court · 1936
9 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Washington Public Ports Ass'n v. Department of RevenueWashington Supreme Court · 2003
- Samis Land Co. v. City of Soap LakeWashington Supreme Court · 2001
- Sheehan v. Central Puget Sound Regional Transit AuthorityWashington Supreme Court · 2005
- Sheehan v. SOUND TRANSIT AUTH.Washington Supreme Court · 2005
- Samis Land Co. v. City of Soap LakeWashington Supreme Court · 2001
16 more not listed; retrieve them via the Exa API.