Whatcom County v. Taxpayers of the Whatcom County Solid Waste Disposal District

Appellants, Taxpayers of the Whatcom County Solid Waste Disposal District (Taxpayers), appeal the trial court's order of summary judgment in favor of respondents, Whatcom County, Washington and the What-com County Solid Waste Disposal District (the District). The court validated a tax imposed on the transfer of refuse to haulers of solid waste at a rate of 10 percent of the charges for solid waste collection service. The Taxpayers assert that the statute and ordinances authorizing the tax are unconstitutional. We affirm.

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RCW 36.58.100 1 authorizes the legislative authority of any county with…