Larson v. Seattle Popular Monorail Authority

f 1 Appellants, each a resident and motor vehicle owner in Seattle, challenge the trial court’s order on summary judgment dismissing all of their claims relating to the creation of the Seattle Popular Monorail Authority (SMP) and SMP’s imposition of a motor vehicle excise tax (MVET), as collected by the Department of Licensing. Appellants claim that taxing authority was improperly delegated to SMP under the state constitution, that the MVET is an excise tax, that SMP lacked jurisdiction to impose the MVET, and that the MVET is improperly imposed.

Madsen, J.

¶2 This court has recently addressed…