Legal Opinion
Overton v. Economic Assistance Authority
Washington Supreme Court
Decided December 10, 1981No. 47299-8, 47488-5PublishedCited by 110 opinions
1Opinion of the CourtHicks, J.
The Economic Assistance Authority (EAA) denied tax deferral benefits to two businesses which EAA determined were not eligible under the Economic Assistance Act of 1972, RCW 43.31A, for deferral of sales and use taxes payable on construction projects. The decision of the EAA in both cases was overturned by the Superior Court. The cases have been consolidated for direct review by this court.
The general issue presented by both cases is whether a manufacturing firm that doesn't build its own factory but leases from a third party that actually built, paid for, and owns the factory, is eligible…
2Cases cited11 opinions
- Hearst Corp. v. HoppeWashington Supreme Court · 1978
- Johnson v. MorrisWashington Supreme Court · 1976
- In Re the Salary of the Juvenile DirectorWashington Supreme Court · 1976
- Norway Hill Preservation & Protection Ass'n v. King County CouncilWashington Supreme Court · 1976
- Vita Food Products, Inc. v. StateWashington Supreme Court · 1978
6 more not listed; retrieve them via the Exa API.
3Cited by110 opinions
- Cockle v. Dept. of Labor and IndustriesWashington Supreme Court · 2001
- Cockle v. Department of Labor & IndustriesWashington Supreme Court · 2001
- Franklin County Sheriff's Office v. SellersWashington Supreme Court · 1982
- State v. DunawayWashington Supreme Court · 1988
- City of Redmond v. Central Puget Sound Growth Management Hearings BoardWashington Supreme Court · 1998
105 more not listed; retrieve them via the Exa API.