KING COUNTY v. DEPARTMENT OF REVENUE

No. 4885-0-II.

32 Wn. App. 617 (1982)

649 P.2d 126

KING COUNTY, ET AL, Appellants, v. THE DEPARTMENT OF REVENUE, ET AL, Respondents.

The Court of Appeals of Washington, Division Two.

July 26, 1982.


Attorney(s) appearing for the Case

Norm Maleng, Prosecuting Attorney for King County, Robert D. Johns, Deputy, Curtis M. Janhunen, Prosecuting Attorney for Grays Harbor County, and Jeff Campiche, Prosecuting Attorney for Pacific County, for appellants.

Kenneth O. Eikenberry, Attorney General, Andrew C. Harvard, Assistant, Thomas S. Zilly, and Lane, Powell, Moss & Miller, for respondents.


PETRICH, A.C.J.

The Counties of King, Grays Harbor, and Pacific appeal from a summary judgment in their declaratory judgment action challenging the Department of Revenue's method of valuing forest land for purposes of 1978 property tax assessments. The Thurston County Superior Court awarded summary judgment in favor of the Department and the timber companies whose lands were affected. We affirm.

The facts involve arcane principles of forest land valuation...

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