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PIER 67, INC. v. KING COUNTY

No. 40407.

78 Wn.2d 48 (1970)

469 P.2d 902

PIER 67, INC., Respondent, v. KING COUNTY et al., Appellants.

The Supreme Court of Washington, En Banc.

May 20, 1970.

Attorney(s) appearing for the Case

Charles O. Carroll, James E. Kennedy, and William L. Paul, Jr., for appellant.

Jennings P. Felix & Associates, by Jennings P. Felix, for respondent.

The Attorney General and Timothy R. Malone, Assistant, amicus curiae.

WEAVER, J.

Fundamentally, this case presents one problem: the standards of valuation and assessment, for tax purposes, applicable to a leasehold of tax-exempt land owned by the state in perpetuity within the boundaries of a harbor area as defined in article 15 of the Washington constitution.1

Plaintiff corporation leased the Seattle harbor land in question from the State of Washington for...

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