Public Utility District No. 1 v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This case is before the court on a stipulation of facts and cross-motions for partial summary judgment filed by the parties. As outlined below, certain claims apply to all Plaintiffs and two claims apply only to the cities of Seattle and Tacoma.

II. FACTS

Plaintiffs (referred to collectively as taxpayers and individually as taxpayer or, where appropriate, as Snohomish, Seattle, or Tacoma) are engaged in one or more aspects of the generation, transmission, and distribution of electric energy. Snohomish is a public utility district and municipal…