IGI Resources Inc. v. City of Pasco

FILED April 22, 2014 In the Office, of the Clerk of Court WA State Court of Appeals, Division III 1 j IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON 1 DIVISION THREE 1 IGI RESOURCES, INC., ) No. 30524-4-111 I j v. Respondent, ) ) ) ) j CITY OF PASCO, a municipal ) ) PUBLISHED OPINION corporation, ) ) Appellant. ) BROWN, J. - The City of Pasco (the City) appeals the trial court's summary grant of a tax refund to IGI Resources, Inc. (IGI) for taxes paid on gas delivered outside the City's boundaries. The trial court concluded the City's administrative procedure regarding tax refunds was…