IGI Resources, Inc. v. City of Pasco

¶1 The city of Pasco (City) appeals the trial court’s summary grant of a tax refund to IGI Resources Inc. for taxes paid on gas delivered outside the City’s boundaries. The trial court concluded the City’s administrative procedure regarding tax refunds was inapplicable because it had equity jurisdiction to decide a suit for money had and received. We stayed this case for this question to be decided in Cost Management Services, Inc. v. City of Lakewood, 178 Wn.2d 635, 310 P.3d 804 (2013), and now hold IGI was required to exhaust its administrative remedies before filing suit. Accordingly, we…