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SEARS, ROEBUCK & CO. v. KING COUNTY

No. 320-1.

5 Wn. App. 273 (1971)

487 P.2d 221

SEARS, ROEBUCK AND CO., Respondent, v. KING COUNTY, Appellant.

The Court of Appeals of Washington, Division One — Panel 2.

July 12, 1971.

Attorney(s) appearing for the Case

Christopher T. Bayley, Prosecuting Attorney, James E. Kennedy and William L. Paul, Jr., Deputies, Elmer E. Johnston and William R. Creech, for appellant.

Bogle, Gates, Dobrin, Wakefield & Long, Max Kaminoff, Paul W. Steere, and Vincent W. Jones, for respondent.

SWANSON, J.

At 12 noon on January 1st of every year, all personal property in the state of Washington is subject to assessment and taxation, excepting such as is exempted from taxation by law.1 RCW 84.36.171, et seq.2 (repealed by Laws of 1969, Ex. Ses., ch. 124, § 6, p. 944), the statutes applicable in 1966...

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