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CITY OF KENNEWICK v. BENTON COUNTY

No. 63629-0.

935 P.2d 606 (1997)

131 Wash.2d 768

CITY OF KENNEWICK, a municipal corporation, Respondent, v. BENTON COUNTY, a municipal corporation, and Washington State Department of Revenue, Appellant.

Supreme Court of Washington, En Banc.

Decided April 24, 1997.

Attorney(s) appearing for the Case

Andrew K. Miller, Benton County Prosecutor, Terry M. Tanner, Jr., Deputy, Kennewick, for appellant.

William L. Cameron, Kennewick City Attorney, Kennewick, for respondent.

JOHNSON, Justice.

This case requires us to apply the tax exemptions contained in article VII, section 1 (amend.LXXXI) of the Washington State Constitution and RCW 84.36.010 to determine whether a multipurpose stadium facility owned jointly by a private corporation and the City of Kennewick (Kennewick) is wholly or partially exempt from property taxes levied by Benton County (County). We find Kennewick's ownership interest in the stadium facility exempt from taxation...

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