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N.W. NATURAL GAS v. CLARK COUNTY

No. 48698-1.

98 Wn.2d 739 (1983)

658 P.2d 669

NORTHWEST NATURAL GAS COMPANY, Appellant, v. CLARK COUNTY, ET AL, Respondents.

The Supreme Court of Washington, En Banc.

February 10, 1983.

Attorney(s) appearing for the Case

John H. Binns, Jr., Kristin H. Kerth, and Perkins, Coie, Stone, Olsen & Williams (Leonard A. Girard and Stoel, Rives, Boley, Fraser & Wyse, of counsel), for appellant.

Kenneth O. Eikenberry, Attorney General, and William B. Collins, Assistant, for respondent State.

UTTER, J.

This appeal presents a challenge to a valuation of property for tax purposes by the State Department of Revenue (Department). Northwest Natural Gas Company (Northwest) challenges the Department's valuation for each of the years 1975 through 1979 on three grounds: (1) that the Department failed to comply with statutory requirements; (2) that even if the Department did comply, its valuations are excessive; and (3...

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