Longview Fibre Co. v. Cowlitz County

55 Wn. App. 309 (1989)

777 P.2d 556

LONGVIEW FIBRE COMPANY, Respondent,

v.

COWLITZ COUNTY, Appellant.

No. 11305-8-II.

The Court of Appeals of Washington, Division Two.

August 16, 1989.

C.C. Bridgewater, Jr., Prosecuting Attorney, and David R. Koss, Deputy, for appellant.

James R. Johnston and Bogle & Gates, for respondent.

PETRICH, J.

Cowlitz County appeals a summary judgment requiring it to refund $84,456.45 in taxes plus interest to Longview Fibre Company. This case presents the following issue: When the taxpayer, who pays its property taxes in semiannual installments, deems its taxes, or any part…