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SPOKANE RESEARCH v. SPOKANE COUNTY

Nos. 25095-4-III, 25129-9-III.

160 P.3d 1096 (2007)

SPOKANE RESEARCH & DEFENSE FUND, Plaintiff, v. SPOKANE COUNTY, Spokane County Assessor; Spokane County Treasurer; Appellants, Spokane Parking Public Development Authority, a Washington public development authority thereof; Spokane Downtown Foundation, a Washington nonprofit corporation; Defendants, City of Spokane, a Washington first class charter city, Respondent. Spokane Research & Defense Fund, Appellant, v. Spokane County, Spokane County Assessor; Spokane County Treasurer; Spokane Parking Public Development Authority, a Washington public development authority thereof; Spokane Downtown Foundation, a Washington nonprofit corporation; Defendants, City of Spokane, a Washington first class charter city, Respondent.

Court of Appeals of Washington, Division 3.

June 28, 2007.

Attorney(s) appearing for the Case

Ronald Paul Arkills, Attorney at Law, Stephen Kerr Eugster, Eugster Law Office PSC, Spokane, WA, for Appellants.

Stephen Kerr Eugster, Eugster Law Office PSC, Spokane, WA, for Plaintiff.

Laurel Hobbs Siddoway, Attorney at Law, Rocco Nicholas Treppiedi, Spokane City Attorney's Office, Spokane, WA, for Respondent.

FRIEL, J.*

¶ 1 This opinion addresses consolidated appeals. The first appeal arises under Washington Constitution, article VII, section 1, which provides that public property is exempt from taxation. The issue is whether the superior court correctly determined that the City of Spokane had a specific interest in a downtown parking garage so as to qualify the garage for tax exemption.

¶ 2 The second appeal concerns a request...

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