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INTERNATIONAL EXPORT v. CLALLAM COUNTY

No. 5936-3-II.

36 Wn. App. 56 (1983)

671 P.2d 806

INTERNATIONAL EXPORT CORPORATION, Respondent, v. CLALLAM COUNTY, ET AL, Appellants.

The Court of Appeals of Washington, Division Two.

November 4, 1983.

Attorney(s) appearing for the Case

David Bruneau, Prosecuting Attorney, and Chris Melly, Deputy, for appellants.

George R. Mosler, for respondent.

WORSWICK, J.

On June 6, 1980, International Export Corporation filed a 1980 personal property tax exemption claim and proof of shipment for unprocessed timber previously held in Clallam County. The assessor denied the exemption, contending that RCW 84.36.140 and RCW 84.36.150 require that proof of shipment be filed before June 1. International paid part of the tax and filed this suit seeking a refund and a judgment requiring the assessor to approve the exemption claim...

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