Northwest Pipeline Corp. v. Adams County

¶1 — Counties in this state tax the assets of utilities based on property values determined by the Washington State Department of Revenue (Department). *472Northwest Pipeline Corporation paid its property taxes under protest and then sued for a partial refund for the 2001 tax year. The superior court upheld the Department’s calculations of value and affirmed the property tax assessments of the counties. Northwest Pipeline appeals. We conclude that the findings of fact underlying the trial court’s decision are well supported by this record, and we therefore affirm.

FACTS

¶2 Northwest Pipeline…