City of Kennewick v. Benton County

This case requires us to apply the tax exemptions contained in article VII, section 1 (amend. 81) of the Washington State Constitution and RCW 84.36.010 to determine whether a multipurpose stadium facility owned jointly by a private corporation and the City of Kennewick (Kennewick) is wholly or partially exempt from property taxes levied by Benton County (County). We find Kennewick’s ownership interest in the stadium facility exempt from taxation.

FACTS

The Tri-Cities Coliseum (Coliseum) is a multi-purpose *770stadium facility located in Kennewick, Washington, and jointly owned by Kennewick and the…