Washington State Farm Bureau Federation v. Gregoire

¶1

Fairhurst, J.

The Washington State Farm Bureau Federation1 (WSFB) challenges certain taxes enacted by Engrossed Substitute House Bill (ESHB) 2314.2 WSFB claims that these taxes raise revenues in excess of the fiscal year 2006 state expenditure limit and, therefore, pursuant to the Taxpayer Protection Act (TPA), are ineffective until approved by the voters. Ch. 43.135 RCW. WSFB further *290argues that Engrossed Substitute Senate Bill (ESSB) 68963 section 7(6), which amended the TPA’s process for calculating the state expenditure limit, was not effective in establishing the fiscal year 2006…