Hillis Homes, Inc. v. Snohomish County

Consolidated appeals from Snohomish and San Juan Counties challenge the validity of county ordinances which impose fees on new residential subdivisions and housing proposals. We hold that such fees are taxes and that the Legislature has not granted to the counties authority to impose such taxes. Accordingly, the fees are invalid.

Both Snohomish and San Juan Counties imposed fees on new residential developments in response to financial difficulties precipitated by significant population increases within the Counties. We will outline the measures taken by each County before considering the facts…