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HARBOUR VILLAGE APTS. v. CITY OF MUKILTEO

No. 66920-1.

989 P.2d 542 (1999)

139 Wash.2d 604

HARBOUR VILLAGE APARTMENTS; Pinnacle Realty Management Company, a Washington corporation; Don Vell, a limited partnership; Gerald M. Anderson and Carol Anderson, a partnership; United States Fidelity and Guaranty Company, a Maryland corporation; Essex Property Trust, Inc., a Maryland corporation; Royce and Agdalee Church, as a marital community; Security Capital Pacific Trust, a Maryland investment trust, and that class of persons and entities similarly situated, Appellants, v. CITY OF MUKILTEO, a municipal corporation, Respondent.

Supreme Court of Washington, En Banc.

Decided December 16, 1999.

Attorney(s) appearing for the Case

Groen & Stephens, John Maurice Groen, Bellevue, Robin L. Rivett, Pacific Legal Foundation, Sacramento, Amicus Curiae on Behalf of Pacific Legal Foundation.

William L. Cameron, Kennewick City Attorney, Kennewick, Amicus Curiae on Behalf of Association of Washington Cities.

Christine Gregoire, Attorney General, Donald F. Cofer, Cameron G. Comfort, Asst. Attorneys General, Olympia, Amicus Curiae on Behalf of Department of Revenue.

Garvey, Schubert & Barer, William C. Severson, Norman J. Bruns, Seattle, for Appellants.

Ogden, Murphy & Wallace, James Edward Haney, Robert James McGill, Keating, Bucklin & McCormack, Michael Charles Walter, Seattle, for Respondent.

SANDERS, J.

The issue here is whether the City of Mukilteo's residential dwelling unit fee (RDU fee) is a constitutional excise tax or an unconstitutional property tax. The trial court held in favor of the city on summary judgment, characterizing the tax as an excise. However disappointed property owners sought and obtained direct review in this court. And we reverse.

Mukilteo licenses businesses located within its corporate limits for regulation and revenue...

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