ATU LEGISLATIVE COUNCIL OF STATE v. STATE

No. 70829-1.

40 P.3d 656 (2002)

ATU LEGISLATIVE COUNCIL OF WASHINGTON STATE; and Washington State Transit Association, Respondents, v. STATE of Washington, Appellant, Benton County; Bobbi Gagner, auditor of Benton County; Franklin County; Zona Lenhart, auditor of Franklin County; Clallam County; Ken Foster, auditor of Clallam County; Snohomish County; Bob Terwilliger, auditor of Snohomish County; Clark County; Greg Kimsey, auditor of Clark County; Cowlitz County; Kristina K. Swanson, auditor of Cowlitz County; Grant County; Bill Varney, auditor of Grant County; Grays Harbor County; Vern Spatz, auditor of Grays Harbor County; Thurston County; Sam S. Reed, auditor of Thurston County; Island County; Suzanne Sinclair, auditor of Island County; Jefferson County; Donna M. Eldridge, auditor of Jefferson County; Kitsap County; Karen Flynn, auditor of Kitsap County; Chelan County; Evelyn Arnold, auditor of Chelan County; Douglas County; Thad Duvall, auditor of Douglas County; Mason County; Al Brotche, auditor of Mason County; King County; Don Eklund, auditor of King County; Pacific County; Ida Taylor, auditor of Pacific County; Pierce County; Cathy Pearsall-Stipek, auditor of Pierce County; Whitman County; David G. Repp, auditor of Whitman County; Skagit County; Kathy Hill, auditor of Skagit County; Spokane County; Vicky Dalton, auditor of Spokane County; Lewis County; Gary E. Zandell, auditor of Lewis County; Walla Walla County; Karen Martin, auditor of Walla Walla County; Whatcom County; Shirley Forslof, auditor of Whatcom County; Yakima County; Doug Cochran, auditor of Yakima County; all political subdivisions of the State of Washington, Respondents.

Supreme Court of Washington, En Banc.

Decided February 14, 2002.


Attorney(s) appearing for the Case

Christine Gregoire, Attorney General, Jeffrey David Goltz and Jerald R. Anderson, Assts., Olympia, for Appellants.

Steven Lowe, Franklin County Prosecutor, Darin R. Campbell, Deputy, Pasco; Christopher Shea, Clallam County Prosecutor, Christopher Melly, Deputy, Port Angeles; Jim Krider, Snohomish County Prosecutor, Gordon W. Sivley, Deputy, Everett; Ed Holm, Thurston County Prosecutor, David V. Klumpp, Deputy, Olympia; Gregory Banks, Island County Prosecutor, David L. Jamieson, Jr., Deputy, Coupeville; Arthur D. Curtis, Clark County Prosecutor, Curtis G. Wyrick, Deputy, Vancouver; Susan I. Baur, Cowlitz County Prosecutor, Ronald S. Marshall, Deputy, Kelso; John Knodell, Grant County Prosecutor, Stephen J. Hallstrom, Deputy, Ephrata; H. Steward Menefee, Grays Harbor County Prosecutor, Jennifer L. Wieland, Deputy, Montesano; Jueliel Dalzell, Jefferson County Prosecutor, David W. Alvarez, Deputy, Port Townsend; Russell Hauge, Kitsap County Prosecutor, Alan L. Miles, Deputy, Cassandra Noble, Port Orchard; Gary P. Burleson, Mason County Prosecutor, Michael E. Clift, Deputy, Shelton; Michael Smith, Pacific County Prosecutor, South Bend; James H. Kaufman, Whitman County Prosecutor, Ronald D. Shirley, Deputy, Colfax; Steven Tucker, Spokane County Prosecutor, James P. Emacio, Deputy, Spokane; James Nagle, Walla Walla County Prosecutor, Walla Walla; Jeffrey Sullivan, Yakima County Prosecutor, Ronald S. Zirkle, Deputy, Yakima; Gary Riesen, Chelan County Prosecutor, Wenatchee; Steven M. Clem, Douglas County Prosecutor, Waterville; Norm Maleng, King County Prosecutor, Jessica L. Hardung, Deputy, Janine E. Joly, Deputy, Seattle; Gerald Horne, Pierce County Prosecutor, Roger J. Miener, Deputy, Tacoma; Thomas Verge, Skagit County Prosecutor, Hilary A. Thomas, Deputy, Mount Vernon; Jeremy Randolph, Lewis County Prosecutor, Chehalis; David McEachran, Whatcom Couty Prosecutor, Randall J. Watts, Deputy, Bellingham; Langabeer, Tull & Cuillier, Richard L. Langabeer, Mark J. Lee, Bellingham, for Respondents.


OWENS, J.

We revisit the aftermath of Initiative 695 (I-695).1 When that measure was held unconstitutional, the legislature passed Senate Bill 6865 (SB 6865),2 repealing the state motor vehicle excise tax (MVET) and setting license tab fees at $30. We now address whether SB 6865 repealed RCW 35.58.273—a municipal tax historically collected with the MVET—...

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