Cary v. Mason County

¶1 — James R. Cary appeals the trial court’s dismissal of his action for declaratory judgment, arguing that a Mason County ordinance, adopted as a “special assessment,” is actually an invalid and unconstitutional “property tax.” The lower court ruled that the “reasonable time” for challenging the ordinance by a declaratory judgment action was 30 days and that Cary’s action was therefore time barred because he waited six months to file. We disagree, holding that Cary’s action is analogous to actions to recover any tax levied or assessed under RCW 84.68.060. Such actions must be commenced by…