Legal Opinion
Cascade Court Ltd. Partnership v. Noble
Court of Appeals of Washington
Decided April 2, 2001No. 42539-1-IPublishedCited by 24 opinions
1Opinion of the CourtWebster, J.
This case involves the valuation, for property tax purposes, of 10 low-income housing projects. The Board of Tax Appeals held that the projects should be assessed as though they were unrestricted market-rent housing, and that the interest subsidies and tax credits used to finance the projects should be considered in the estimation of value. We reverse.
*565FACTS
The projects were developed and are operated by five nonprofit, tax-exempt organizations whose purpose is to develop low-income housing. Each project is subject to restrictive covenants, recorded against the real property title, that limit…
2Cases cited14 opinions
- Tapper v. Employment Security DepartmentWashington Supreme Court · 1993
- Callecod v. Washington State PatrolCourt of Appeals of Washington · 1997
- William Dickson Co. v. Puget Sound Air Pollution Control AgencyCourt of Appeals of Washington · 1996
- Duwamish Warehouse Co. v. HoppeWashington Supreme Court · 1984
- Folsom v. County of SpokaneWashington Supreme Court · 1986
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Pine Pointe Housing, L.P. v. Lowndes County Board of Tax AssessorsCourt of Appeals of Georgia · 2002
- Maryville Properties, L.P. v. NelsonMissouri Court of Appeals · 2002
- Cottonwood Affordable Housing v. Yavapai CountyArizona Tax Court · 2003
- Town Square Limited Partnership v. Clay County Board of EqualizationSouth Dakota Supreme Court · 2005
- Holden v. Farmers Ins. Co. of WashingtonWashington Supreme Court · 2010
19 more not listed; retrieve them via the Exa API.