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HARLEY H. HOPPE & ASSOCIATES, INC. v. KING COUNTY

Nos. 64819-5-I, 65810-7-I.

255 P.3d 819 (2011)

162 Wn. App. 40

HARLEY H. HOPPE & ASSOCIATES, INC., a Washington corporation, Appellant and Cross Respondent, v. KING COUNTY, a political subdivision of the state of Washington; and Scott Noble, King County Assessor, Respondent and Cross Appellant. Amy Hoppe, and individual, Appellant and Cross Respondent, v. King County, a political subdivision of the state of Washington; and Lloyd Hara, King County Assessor, Respondent and Cross Appellant.

Court of Appeals of Washington, Division 1.

May 23, 2011.

Attorney(s) appearing for the Case

Cameron Gordon Comfort , Atty. General's Ofc./Revenue Division, Olympia, WA, amicus counsel for WA State Dept. of Revenue.

Jeffrey Iver Tilden , Pamela Jo DeVet , Gordon Tilden Thomas & Cordell LLP, Seattle, WA, for Appellant.

Michael Joseph Sinsky , Office of the Prosecuting Attorney, Seattle, WA, for Respondent.

APPELWICK, J.

¶ 1 Hoppe sought to compel the King County Assessor to disclose the Department of Revenue's tax ratio audits under the Public Records Act, chapter 42.56 RCW. The County refused on the grounds that disclosure was prohibited by the Public Records Act and by Washington's property tax statutes. The trial court agreed and granted summary judgment in favor of the County. Hoppe appeals. The County cross appeals arguing that both of these cases should have...

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