Star Iron & Steel Co. v. Pierce County

(concurring in the dissent)—I concur in the dissent of Mr. Justice Hunter but believe that the subject invites further comment.

The trial court correctly concluded, I think, that property was properly assessed for the years 1968 and 1969, and I would affirm those two judgments. As to the taxes for 1964, 1965, 1966, and 1967, however, I would reverse.

Basing its opinion (5 Wn. App. 515, 488 P.2d 776 (1971)) largely on what it describes as “the county’s own form [which] called for listings of the value of classes . . . rather than individual items,” the Court of Appeals concluded—erroneously, I…