Boeing Co. v. King County

Stafford, J. †

This is an action to secure the refund of 1966 personal property taxes paid under protest by The Boeing Company (hereinafter called Boeing).

Prior to 1965, Boeing and A. J. Steen, the King County assessor, developed a procedure for determining the assessed value of Boeing’s personal property. Early each year Boeing prepared an evaluation of the total true and fair value of its personal property in each of the county’s tax code areas. Thereafter, the assessor reviewed Boeing’s computations and other data in order to determine the assessed value of the property. Prior to 1965 the…