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WEYERHAEUSER COMPANY v. COWLITZ COUNTY

Nos. 52657-5, 52885-3, 52902-7, 52903-5, 52904-3.

109 Wn.2d 363 (1987)

745 P.2d 488

WEYERHAEUSER COMPANY, Respondent, v. COWLITZ COUNTY, Appellant. BURLINGTON NORTHERN RAILROAD COMPANY, Appellant, v. KING COUNTY, ET AL, Respondents. WEYERHAEUSER COMPANY, Respondent, v. PIERCE COUNTY, Appellant. BURLINGTON NORTHERN RAILROAD COMPANY, Respondent, v. PIERCE COUNTY, ET AL, Appellants. WEYERHAEUSER COMPANY, Respondent, v. PIERCE COUNTY, Appellant.

The Supreme Court of Washington, En Banc.

November 12, 1987.

Attorney(s) appearing for the Case

Henry R. Dunn, Prosecuting Attorney for Cowlitz County, and David R. Koss, Deputy; William H. Griffies, Prosecuting Attorney for Pierce County, and Robert P. Dick, Deputy, for appellants.

Helmut Wallenfels, for respondent Weyerhaeuser Co.

Kurt W. Kroschel, for Burlington Northern Railroad.

Norm Maleng, Prosecuting Attorney, and Sandra L. Cohen, Deputy, for respondent King County.

DOLLIVER, J.

In this consolidated action, counties and landowners dispute at what point the special forest land property tax rates created by RCW 84.33 should apply to land transferred from public ownership to private ownership.

Each of these cases is a property tax refund action brought by a large landowner, Weyerhaeuser Company or Burlington Northern Railroad Company. Each case originates from the plaintiff's acquisition of land from either the State of...

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