Legal Opinion
Grays Harbor Energy, LLC v. Grays Harbor County
Court of Appeals of Washington
Decided August 11, 2009No. Nos. 37163-4-II; 37166-9-IIPublishedCited by 2 opinions
1Opinion of the CourtHoughton, J.
¶1 In these consolidated cases,1 Grays Harbor Energy, LLC (GHE) appeals the Grays Harbor County (County) tax assessment of its power-generating equipment as real property. GHE argues that, by statute, the equipment is personal property. We agree and reverse and remand.
FACTS
¶2 The property at issue here is a non-operating power plant owned by GHE covering 22 acres in Elma, consisting of three buildings, a cooling tower, and five generators variously powered by steam, exhaust, and gas combustion. The primary power-generating turbine generators sit outdoors on bare ground. Workers can easily…
2Cases cited9 opinions
- Munn v. IllinoisSupreme Court of the United States · 1877
- Advanced Silicon Materials, L.L.C. v. Grant CountyWashington Supreme Court · 2005
- Advanced Silicon Materials v. Grant CountyWashington Supreme Court · 2005
- Conway v. Department of Social & Health ServicesCourt of Appeals of Washington · 2005
- Cherry v. ArthurWashington Supreme Court · 1893
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3Cited by2 opinions
- Grays Harbor Energy, LLC v. Grays Harbor CountyCourt of Appeals of Washington · 2013
- Grays Harbor Energy Llc v. Grays Harbor CountyCourt of Appeals of Washington · 2013