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U.S. v. LEWIS COUNTY, WASHINGTON

Nos. 97-35510, 97-35720.

175 F.3d 671 (1999)

UNITED STATES of America, Plaintiff-Appellant-Cross-Appellee, v. LEWIS COUNTY, WA; Bill Brooks, County Assessor, Lewis County, Washington; Donna Karvia, Clerk, Lewis County Superior Court; Joe Cooke, Treasurer, Lewis County, Washington; Gary Zandel, Defendants-Appellees, and Kevin E. Murphy; Bernice Murphy, Defendants-Appellees-Cross-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided April 19, 1999.

Attorney(s) appearing for the Case

David English Carmack, Bridget M. Rowan, Tax Division, United States Department of Justice, Washington, D.C., for plaintiff-appellant-cross-appellee.

Douglas E. Jensen, Office of the Prosecuting Attorney, Chehalis, Washington, for defendants-appellees.

Christopher M. Constantine, Tacoma, Washington, for defendants-appellees-cross-appellants.

Before: CANBY and TASHIMA, Circuit Judges, and TAKASUGI, District Judge.

CANBY, Circuit Judge:

A federal statute, 7 U.S.C. § 1984, partially waives the immunity of the federal government from state taxation by authorizing state and local governments to tax farm property owned by the federal Farm Service Agency ("FSA") "in the same manner and to the same extent as other property is taxed." Id. Lewis County, Washington, imposed taxes, interest and penalties upon twenty parcels of farm property acquired by the FSA, and foreclosed...

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