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COVELL v. CITY OF SEATTLE

No. 61178-5.

127 Wn.2d 874 (1995)

905 P.2d 324

LIBBY COVELL, ET AL., Appellants, v. THE CITY OF SEATTLE, Respondent.

The Supreme Court of Washington, En Banc.

November 2, 1995.

Attorney(s) appearing for the Case

Stoel, Rives, Boley, Jones & Grey, by William C. Severson, for appellants.

Mark H. Sidran, City Attorney, and Sandra L. Cohen and Arlene S. Ragozin, Assistants, for respondent.

Eric R. Hultman; Hugh D. Spitzer; Elizabeth Thomas; and Eric D. Lowney, amici curiae.

MADSEN, J.

Libby Covell and John Backus, individually and as representatives of the class of persons similarly situated, appeal from a judgment upholding the City of Seattle's residential street utility charge. The principal issue is whether this charge is an unconstitutionally imposed property tax.

The statutory authority for the residential street utility charge is RCW 82.80.040. This statute authorizes every city and town to

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