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Legal Opinion

Duwamish Warehouse Co. v. Hoppe

Washington Supreme Court

Decided July 26, 1984No. 49266-2PublishedCited by 26 opinions

1Opinion of the CourtRosellini, J.

Duwamish Warehouse Company appeals the trial court's summary judgment affirming the King County Assessor's valuation of private lessee's improvements on leased public land. We reverse.

Facts

The taxpayer, Duwamish Warehouse Company (Duwa-mish), is the lessee of certain lands from the Port of Seattle (Port). The property at issue is a warehouse building constructed by Duwamish on the leased property. The term of the ground lease is 26 years and is scheduled to expire in 1991. Under that ground lease, Duwamish was required to construct the warehouse. During the pendency of the ground lease,…

2Cases cited13 opinions

  1. United States v. City of DetroitSupreme Court of the United States · 1958
  2. Carkonen v. WilliamsWashington Supreme Court · 1969
  3. Metropolitan Building Co. v. King CountyWashington Supreme Court · 1911
  4. Japan Line, Ltd. v. McCaffreeWashington Supreme Court · 1977
  5. United States v. City of DetroitMichigan Supreme Court · 1956

8 more not listed; retrieve them via the Exa API.

3Cited by26 opinions

  1. Folsom v. County of SpokaneWashington Supreme Court · 1988
  2. City of Spokane v. Department of RevenueWashington Supreme Court · 2002
  3. United States Tobacco Sales & Marketing Co. v. Department of RevenueCourt of Appeals of Washington · 1999
  4. Folsom v. County of SpokaneWashington Supreme Court · 1986
  5. Cascade Court Ltd. Partnership v. NobleCourt of Appeals of Washington · 2001

21 more not listed; retrieve them via the Exa API.

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