Department of Revenue v. Hoppe

While this appeal involves a multitude of issues involving this state’s complex scheme of property taxation, a constitutional amendment, an initiative and various statutes, the pivotal question to be answered by this court is the maximum millage rate at which property will be taxed for collection in the calendar year 1973.

This controversy arises from the voters’ adoption on November 7, 1972, of SJR 1 (now amendment 55 to our constitution) and Initiative Measure No. 44 (now Laws of 1973, ch. 2, § 1, RCW 84.52.050). SJR 1 imposes a constitutional limit of 1 percent of true and fair value on the…