Grays Harbor Energy Llc v. Grays Harbor County

FILED COURT OF APPEALS DIVISIM I! 2013 J 23 l' g: 13 a4 S E A N TON I D£ MTY IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION II GRAYS HARBOR ENERGY, LLC No. 42558 1 II - - Appellant, M GRAYS HARBOR COUNTY, PUBLISHED OPINION WORSWICK, C. . — J Grays Harbor Energy, LLC ( HE)seeks interlocutory review of a G trial court ruling that its power generation equipment was subject to the personal property tax. GHE argues that the tax did not apply because WAC 458 12- 1) - 342( exempts personal property from taxation during a period of new construction."We affirm. " FACTS GHE owns a 22 acre…