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TIFFANY FAMILY TRUST CORP. v. CITY OF KENT

No. 74526-9.

119 P.3d 325 (2005)

TIFFANY FAMILY TRUST CORPORATION, Petitioner, v. CITY OF KENT, a municipal corporation, Respondent.

Supreme Court of Washington, En Banc.

Decided September 8, 2005.

Attorney(s) appearing for the Case

Richard Michael Peterson, Stephen Howard Roos, Hillis Clark Martin & Peterson, Seattle, for Tiffany Family Trust Corporation.

P. Stephen DiJulio, Ramsey E. Ramerman, Foster Pepper & Shcefelman, Seattle, Thomas C. Brubaker, City of Kent Legal Department, Kent, for City of Kent.

FAIRHURST, J.

¶ 1 Tiffany Family Trust Corporation asks us to find that a $364,939 local improvement district (LID) assessment was an unconstitutional taking and a violation of due process. Because Tiffany failed to use the mandatory statutory procedure for challenging LID assessments, the city's assessment against Tiffany is conclusively correct and for that reason Tiffany's state and federal constitutional claims are without substance.

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