Longview Fibre Co. v. Cowlitz County

(dissenting) — I dissent because I believe that the majority misinterprets RCW 84.68.020. That statute requires a taxpayer who wishes to challenge an assessment to "pay such tax or any part thereof deemed unlawful, under . . . protest." (Italics mine.) In cases such as this one, where the taxpayer agrees that the tax is valid but challenges the amount, the statute does not clearly require that the entire tax be protested. The provision cited above could readily be interpreted to mean that the taxpayer must protest only that part of the tax to which he or she objects. This interpretation is…