City of Seattle v. Samis Land Co.

The City of Seattle appeals the trial court's final judgment in favor of Samis Land Co. Samis Land Co. is the owner of several properties located in the city of Seattle. Pursuant to Seattle City Ordinance 90047, the City of Seattle, a municipal corporation of the first class, had been charging Samis use and occupation fees for encroachments of Samis's properties on the City's public streets. The City brought the present action against Samis in order to collect unpaid fee assessments for the years 1970 through 1987. The amount unpaid for those years totaled *556$33,572.58. After a 1-day bench…