GHE v. GRAYS HARBOR COUNTY

Nos. 37163-4-II, 37166-9-II.

213 P.3d 609 (2009)

GRAYS HARBOR ENERGY, LLC, Appellant, v. GRAYS HARBOR COUNTY, Respondent.

Court of Appeals of Washington, Division 2.

August 11, 2009.


Attorney(s) appearing for the Case

George Carl Mastrodonato, Dorsey & Whitney LLP, Michael Barr King, Carney Badley Spellman PS, Seattle, WA, for Appellant.

James Garnet Baker, Grays Harbor Co. Pros. Office, Montesano, WA, for Respondent.


HOUGHTON, J.

¶ 1 In these consolidated cases,1 Grays Harbor Energy, LLC (GHE) appeals the Grays Harbor County tax assessment of its power generating equipment as real property. GHE argues that, by statute, the equipment is personal property. We agree and reverse and remand.

FACTS

¶ 2 The property at issue here is a non-operating power plant owned by GHE covering 22 acres in Elma, consisting of three buildings...

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