Corp. of Catholic Archbishop v. Johnston

The Corporation of the Catholic Archbishop of Seattle appeals from a judgment limiting the amount of its property exempt from property taxation under RCW 84.36.030. It applied for exemption on the entirety of its Case Inlet property known as Camp Gallagher, amounting to over 300 acres of land in Pierce County. That property was not taxed for several years prior to 1973. However, in 1974, based upon 1973 use, respondent Pierce County Assessor determined that all but 40 acres of the camp was subject to tax. The County Board of Equalization, upon application from the Corporation, granted an…