Margola Associates v. City of Seattle

Apartment building owners in Seattle brought a class action challenging municipal ordinances that require the owners of buildings with more than one dwelling unit to register their buildings and to pay registration fees. They contend the ordinances create an unauthorized tax, are preempted by state law, and violate constitutional provisions regarding equal protection, impairment of contracts, takings, and substantive due process. The trial court upheld the ordinances on summary judgment.

We conclude factual issues exist precluding the issuance of judgment as a matter of law. In particular,…