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LONGVIEW FIBRE CO. v. COWLITZ CY.

No. 56508-2.

114 Wn.2d 691 (1990)

790 P.2d 149

LONGVIEW FIBRE COMPANY, Petitioner, v. COWLITZ COUNTY, Respondent.

The Supreme Court of Washington, En Banc.

May 3, 1990.

Attorney(s) appearing for the Case

Bogle & Gates, James R. Johnston, and Gregg D. Barton, for petitioner.

C.C. Bridgewater, Prosecuting Attorney, and David R. Koss, Chief Civil Deputy, for respondent.

Kenneth O. Eikenberry, Attorney General, and Joel M. Greene, Assistant, amici curiae for respondent.

UTTER, J.

Beginning in 1980, Longview Fibre Company disputed the Cowlitz County Assessor's appraisal for tax purposes of Longview Fibre's paper mill. Longview Fibre appealed the assessment to the County Board of Equalization. The Board upheld the assessment. Longview Fibre then appealed to the State Board of Tax Appeals. Longview Fibre also began a refund action in superior court requesting judgment for the total taxes for...

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