Haines v. Anaconda Aluminum Co.

Appellant, Anaconda Aluminum Com pany, appeals a superior court judgment which declared Laws of 1971, 1st Ex. Sess., ch. 43 1 (hereinafter referred to as chapter 43), unconstitutional and denied appellant an ad valorem property tax deduction.

In 1967, appellant and the Port of Everett executed a lease which gave appellant the right to use the public dock facilities at the port. A port revenue bond issue provided the funds to build the Everett port facilities. The lease required the appellant to pay the port sufficient rent to enable it to repay the principal and interest on the bonds.…