City of Kirkland v. Steen

This is an appeal from a judgment entered after the trial court had granted plaintiff’s motion for a summary judgment in an action instituted by the city of Kirkland, a city of the third class, seeking a declaratory judgment as to the applicability and validity of § 7 of ch. 302, Laws of 1959 1 (RCW 35.86.070) requiring the payment of certain sums to the county treasurer “in lieu of real property taxes” because of its ownership and operation of certain off-street parking space and facilities for motor vehicles.

RCW 35.86.070 provides:

Such cities and/or their lessees shall pay to the county…