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FIFTEEN-O-ONE v. DEPARTMENT OF REV.

No. 19835-1-I.

49 Wn. App. 300 (1987)

742 P.2d 747

FIFTEEN-O-ONE FOURTH AVENUE LIMITED PARTNERSHIP, ET AL, Appellants, v. THE DEPARTMENT OF REVENUE, ET AL, Respondents.

The Court of Appeals of Washington, Division One.

September 14, 1987.

Attorney(s) appearing for the Case

Dennis E. Kenny, Norman B. Page, and Davis, Wright & Jones, for appellants.

Kenneth O. Eikenberry, Attorney General, and Joel M. Greene, Assistant; Norm Maleng, Prosecuting Attorney, and Sandra L. Cohen, Deputy, for respondents.

RINGOLD, A.C.J.

The plaintiffs (taxpayers) are landowners challenging the validity and constitutionality of former RCW 36.21.080(1), the new construction statute (NCS), that allows county assessors to place newly constructed improvements to real property on the assessment rolls up to August 31 of each year and requires such improvements to be valued as of July 31 of that year. All other real property is valued as of January 1 of each year. RCW 84.40.020. The present...

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