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GRAYS HARBOR ENERGY, INC. v. GRAYS HARBOR COUNTY

No. 42558-1-II.

307 P.3d 754 (2013)

175 Wn. App. 578

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

Court of Appeals of Washington, Division 2.

July 23, 2013.

Attorney(s) appearing for the Case

George Carl Mastrodonato , Michael Barr King , Carney Badley Spellman, P.S., Seattle, WA, for Appellant.

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

Cameron Gordon Comfort , Atty Generals Ofc/Revenue Division, Olympia, WA, Amicus Curiae on behalf of Department of Revenue.

WORSWICK, C.J.

¶ 1 Grays Harbor Energy, LLC (GHE) seeks interlocutory review of a trial court ruling that its power generation equipment was subject to the personal property tax. GHE argues that the tax did not apply because WAC 458-12-342(1) exempts personal property from taxation during a period of "new construction." We affirm.

FACTS

¶ 2 GHE owns a 22-acre property in Grays Harbor County. For as long as GHE has owned it, the property...

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