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SAMIS LAND CO. v. CITY OF SOAP LAKE

No. 68520-7.

23 P.3d 477 (2001)

SAMIS LAND CO., The Estate of Samuel Israel, and the Samuel Israel Living Trust, Respondents, v. CITY OF SOAP LAKE, Petitioner.

Supreme Court of Washington, En Banc.

Decided May 24, 2001.

Attorney(s) appearing for the Case

Foster, Pepper & Shefelman, Peter Stephen DiJulio, Grover E. Cleveland, Hugh Davidson Spitzer, Seattle, amicus curiae on behalf of Association of Wash. Cities and City of Ocean Shores.

Greg Overstreet, Olympia, amicus curiae on behalf of Building Industry Association.

Garvey, Schubert & Barer, William Colwell Severson, Seattle, amicus curiae on behalf of Ocean Shores Property Owners.

City of Soap Lake, Soap Lake, Moe & Allan, Wallace Edward Allan, Ephrata, for Petitioner.

Perkins, Coie, Scott M. Edwards, Seattle, for Respondent.

BRIDGE, J.

The issue here is whether a "standby charge" imposed by the City of Soap Lake upon vacant, unimproved, uninhabited lots that abut but are unconnected to its water and sewer lines is a regulatory fee or a property tax. We find that the charge is a property tax and that, because it is not assessed uniformly according to the respective values of the properties within the class, it violates article VII, section 1 of...

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