NORTHWEST PIPELINE CORP. v. ADAMS COUNTY

No. 23635-8-III.

131 P.3d 958 (2006)

NORTHWEST PIPELINE CORPORATION, Appellant, v. ADAMS COUNTY, Benton County, Chelan County, Clark County, Cowlitz County, Franklin County, Grant County, Grays Harbor County, King County, Kittitas County, Klickitat County, Lewis County, Lincoln County, Mason County, Pierce County, San Juan County, Skagit County, Skamania County, Snohomish County, Spokane County, Thurston County, Walla Walla County, Whatcom County, Whitman County, Yakima County, and Washington Department of Revenue, Respondents.

Court of Appeals of Washington, Division 3.

April 13, 2006.


Attorney(s) appearing for the Case

William C. Severson, William C. Severson, PLLC, Norman J. Bruns, Attorney at Law, Seattle, WA, David J. Crapo, Wood, Crapo, LLC, Salt Lake City, UT, for Appellant.

David M. Hankins, Heidi A. Irvin, Attorney Generals Office/Revenue Div, Olympia, WA, for Respondents.


SWEENEY, C.J.

¶ 1 Counties in this state tax the assets of utilities based on property values determined by the Washington State Department of Revenue. Northwest Pipeline Corporation paid its property taxes under protest and then sued for a partial refund for the 2001 tax year. The superior court upheld the Department's calculations of value and affirmed the property tax assessments of the counties. Northwest Pipeline...

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