UNIVERSITY VILLAGE LTD. v. KING COUNTY

No. 46696-8-I.

23 P.3d 1090 (2001)

106 Wash.App. 321

UNIVERSITY VILLAGE LTD. PARTNERS, Respondents, v. KING COUNTY, a political subdivision of the State of Washington; and Scott Noble, King County Assessor, Appellants.

Court of Appeals of Washington, Division 1.

Publication Ordered May 29, 2001.


Attorney(s) appearing for the Case

Margaret A. Pahl, Deputy Pros. Atty., Seattle, for Appellants.

Jeffrey Iver Tilden, Gordon Murray Tilden, Seattle, Jeffrey M. Thomas, Seattle, for Respondents.


BAKER, J.

King County appeals the trial court's denial of summary judgment on University Village's tax uniformity claim against the County. University Village claimed that the County violated the Washington State Constitution by assessing its land for tax purposes at a higher value per square foot than the land of neighboring parcels. Because land value is only a component of a property's total value upon which an owner is taxed, and University Village produced no...

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