Pier 67, Inc. v. King County

Denney, J. †

This case involves the assessment by King County for tax purposes of certain improvements placed by plaintiff-respondent, Pier 67, Inc., on tidelands leased from the state of Washington, together with the assessment of furniture, machinery and other personal property located therein.

The trial court restrained the county assessor from pursuing his previous method of assessment of respondent’s property, required a reassessment and transmittal of the new assessment to respondent, and left open to the latter the right to contest the new assessments. The trial court also retained…