City of Spokane v. Spokane County

¶20 (dissenting) — This appeal asks whether a city’s grant of exemptions to low income disabled veterans and seniors violates the constitutional principle of property tax uniformity. Washington Supreme Court precedent, Town of Tekoa v. Reilly, 47 Wash. 202, 91 P. 769 (1907), answers the question in the negative. Therefore, I respectfully dissent.

¶21 On February 9, 2015, the Spokane City Council adopted City Ordinance C-35231. The ordinance authorizes an exemption for a limited number of property owners for city levies adopted pursuant to RCW 84.55.050. RCW 84.55.050 allows a city, by majority…