Tukwila School District No. 406 v. City of Tukwila

¶1

Agid, J.

Tukwila School District No. 406 (School District) filed a complaint against the city of Tukwila (City) *738for a declaratory judgment and tax refund challenging the City’s storm and surface water utility charge on the ground that it is an unlawful tax. The School District challenges the order dismissing its complaint on summary judgment on the ground that the trial court should have found the charge was a tax under the test set forth in Coveil v. City of Seattle.1 We hold the charge is not a tax under the Coveil factors because its purpose is limited to protecting property owners and…