Dore v. Kinnear

(dissenting) — A critical examination of the relevant facts and circumstances presented by this case convinces me that today’s majority opinion dictates a result precisely the opposite of what it purports to be — a result which disrupts revaluation programs throughout the state, and which prolongs a condition of property tax favoritism. The beneficiaries of today’s decision own, at most, 6 per cent of the taxable parcels of real estate in King County. These parcels are in an area of the county which enjoys something of a “tax shelter” in that it generally has not been revalued ■ since…