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COST MGMT. SERVICES v. CITY OF LAKEWOOD

Nos. 41509-7-II, 41744-8-II.

284 P.3d 785 (2012)

COST MANAGEMENT SERVICES, INC., Respondent, v. CITY OF LAKEWOOD, a municipal corporation, and Choi Halladay, Assistant City Manager for Finance, Appellants. Cost Management Services, Inc., Respondent, v. City of Lakewood, a municipal corporation, Appellant.

Court of Appeals of Washington, Division 2.

As Amended August 28, 2012.

Attorney(s) appearing for the Case

Michael L. McKenzie , City of Lakewood Legal Dept., Matthew S. Kaser , City of Lakewood, Lakewood, WA, for Appellant.

Geoffrey P. Knudsen , Attorney at Law, Seattle, WA, Franklin G. Dinces , The Dinces Law Firm, Gig Harbor, WA, for Respondent.

JOHANSON, J.

¶ 1 The City of Lakewood appeals a superior court decision that Cost Management Services (CMS) is not obligated to pay a utility tax for business conducted outside of Lakewood. Lakewood claims that the trial court (1) lacked jurisdiction because CMS failed to exhaust administrative remedies, (2) improperly denied Lakewood's request for a jury trial, (3) erred in issuing a writ of mandamus, and (4) entered erroneous findings of fact and conclusions...

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