Department of Revenue v. Hoppe

(dissenting) — The conclusion that tax relief measures are not immediately effective is an unpopular one. I believe, however, no other conclusion should be reached. *565The result of the majority opinion is to invalidate levies passed in 37 counties of this state, in what must have been reliance on the language of the acts in question and our previous cases.

The majority concludes the word “levy” applies to the collection of taxes, but to do so they are forced to interpret the unambiguous use of the word “levy” as it relates to RCW 84.52. They also fail to explain why Carkonen v. Williams, 76…