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SHEEHAN v. SOUND TRANSIT AUTH.

No. 76036-5.

123 P.3d 88 (2005)

155 Wash.2d 790

Patrick J. SHEEHAN and James T. Reynolds, on behalf of themselves and all others similarly situated, Appellants, v. CENTRAL PUGET SOUND REGIONAL TRANSIT AUTHORITY, a Washington municipal corporation, Seattle Popular Monorail Authority, a Washington municipal corporation, and State of Washington, Respondents.

Supreme Court of Washington, En Banc.

Decided November 10, 2005.

Attorney(s) appearing for the Case

James Alexander Smith, James R. Hennessey, Jeffrey Walton Thomas, Smith & Hennessey PLLC, Jeffrey Walton Thomas, Thomas Law Offices, Seattle, for Appellants.

Paul J. Lawrence, Matthew J. Segal, Sarah Christine Johnson, Preston Gates & Ellis LLP, Ross Andrew Macfarlane, Seattle Monorail Project, Seattle, Cameron Gordon Comfort, Donald F. Cofer, Attorney General's Office, Revenue Division, Olympia, Desmond Leoron Brown, Sound Transit Union Station, Seattle, Jerald R. Anderson, Attorney General's Office, Olympia, for Respondents.

Hugh David Spitzer, Foster Pepper & Shefelman PLLC, Seattle, Amicus Curiae on behalf of Association of Washington Cities and Washington State Transit Association.

Henry M. Aronson, Norman J. Bruns, Camden Michael Hall, Camden Hall PLLC, William Colwell Severson, Seattle, Amicus Curiae on behalf of A.H. Larson, Terrance Scott Wean, Lisa G. Olsen, John Speirs, Kenneth H. Torp, Arthur L. Wahl, B.L. Fox, Peter H. Nickerson.

OWENS, J.

¶ 1 Patrick Sheehan and James Reynolds (Appellants) seek reversal of the trial court's decision to dismiss, upon motion for summary judgment, all of their claims challenging the motor vehicle excise taxes (MVET) levied and collected by respondents Central Puget Sound Regional Transit Authority (Sound Transit) and Seattle Popular Monorail Authority (the Monorail) (collectively, the Authorities). Appellants also assign error to the trial court's decision...

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