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SMITH v. SPOKANE COUNTY

No. 11603-4-III.

67 Wn. App. 478 (1992)

836 P.2d 854

STANLEY W. SMITH, ET AL, Respondents, v. SPOKANE COUNTY, Appellant.

The Court of Appeals of Washington, Division Three.

As amended by order October 8, 1992.

Attorney(s) appearing for the Case

Donald C. Brockett, Prosecuting Attorney, and Garald A. Gesinger, Deputy, for appellant.

Robert T. Carter and Randall & Danskin, P.S., for respondents.

[Dissent amended by order of the Court of Appeals October 8, 1992.]

SHIELDS, C.J.

In August 1989, the Spokane County Treasurer billed Stanley and Nancy Smith $48,186.78 for property taxes on improvements retroactively assessed as omitted property under RCW 84.40.080. The Smiths paid the taxes under protest and filed suit for their recovery pursuant to RCW 84.68.020. The Smiths prevailed. The County appeals; we...

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