SAHALEE COUNTRY CLUB, INC. v. BOARD OF TAX APPEALS

No. 52526-9.

108 Wn.2d 26 (1987)

735 P.2d 1320

SAHALEE COUNTRY CLUB, INC., Petitioner, v. THE BOARD OF TAX APPEALS, ET AL, Respondents.

The Supreme Court of Washington, En Banc.

April 23, 1987.


Attorney(s) appearing for the Case

Michael A. Jonson, Jonson & Jonson, P.S., John Piper, and Bogle & Gates, for petitioner.

Norm Maleng, Prosecuting Attorney, and Sandra L. Cohen, Deputy, for respondents.


DURHAM, J.

The Sahalee Country Club has appealed from a decision by the Board of Tax Appeals (Board) valuing its golf course at $3.1 million for tax purposes. The valuation of golf courses and similar open spaces has apparently been the source of some controversy in this state's tax tribunals since our opinion in Twin Lakes Golf & Country Club v. King Cy., 87 Wn.2d 1,

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