International Export Corp. v. Clallam County

On June 6, 1980, International Export Corporation filed a 1980 personal property tax exemption claim and proof of shipment for unprocessed timber previously held in Clallam County. The assessor denied the exemption, contending that RCW 84.36.140 and RCW 84.36.150 require that proof of shipment be filed before June 1. International paid part of the tax and filed this suit seeking a refund and a judgment requiring the assessor to approve the exemption claim. The facts being undisputed, both parties moved for summary judgment. The trial court denied the County's motion and granted…