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FLIGHT OPTIONS v. STATE, DEPT. OF REVENUE

No. 84207-8.

259 P.3d 234 (2011)

FLIGHT OPTIONS, LLC, Petitioner, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Washington, En Banc.

Decided August 25, 2011.

Attorney(s) appearing for the Case

Scott M. Edwards , Lane Powell, PC, Seattle, WA, for Petitioner.

Brett S. Durbin , Heidi A. Irvin , Office of the Attorney General, Revenue Division, Olympia, WA, for Respondent.

Norman J. Bruns , Michelle DeLappe , Garvey Schubert Barer , Seattle, WA, amicus counsel for Bombardier Aerospace Corporation and Netjets Aviation, Inc.

OWENS, J.

¶ 1 Flight Options LLC challenges the constitutional and statutory authority of the Department of Revenue (Department) to assess apportioned property taxes against the fleet of airplanes it manages. Specifically, Flight Options argues that its airplanes do not have a tax situs in Washington and that the due process clause, U.S. Const. amend. XIV, therefore prohibits assessment of taxes on them. Flight Options further contends that chapter 84.12 RCW...

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