SCHULTHEIS, C.J.
In 1989, the Soap Lake City Council adopted an ordinance that imposed a "standby charge" on vacant, unimproved land that abutted city water and sewer lines. In 1996, Samis Land Company, a local landowner, filed a complaint requesting a refund of fees paid pursuant to the municipal ordinance. The complaint alleged the standby charge was an illegal property tax. The City of Soap Lake maintained the charge was a proper regulatory fee. Samis petitioned...
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