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COVELL v. CITY OF SEATTLE

No. 61178-5.

905 P.2d 324 (1995)

127 Wash.2d 874

Libby COVELL and John Backus, and that class of persons and entities similarly situated, Appellants, v. The CITY OF SEATTLE, a municipal corporation, Defendant.

Supreme Court of Washington, En Banc.

November 2, 1995.

Attorney(s) appearing for the Case

Eric R. Hultman, Seattle, Hugh Spitzer, Seattle, Preston, Gates & Ellis, Elizabeth Thomas, Eric D. Lowney, Seattle, Amicus Curiae.

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

Mark Sidran, Seattle City Attorney, Sandra L. Cohen and Arlene S. Ragozin, Asst. City Attys., Seattle, for respondent.

MADSEN, Justice.

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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