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COST MANAGEMENT SVCS. v. CITY OF LAKEWOOD

No. 87964-8.

310 P.3d 804 (2013)

178 Wn.2d 635

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

Supreme Court of Washington, En Banc.

October 10, 2013.

Attorney(s) appearing for the Case

Heidi Ann Wachter , Matthew S. Kaser , City of Lakewood, Lakewood, WA, for Petitioner.

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

Mark David Orthmann , Porter Foster Rorick LLP, Seattle, WA, for Amicus Curiae on behalf of Washington State Assoc. of Municipal Attorneys.

GORDON McCLOUD, J.

¶ 1 For many years, Cost Management Services Inc. (CMS) made a certain tax payment to the city of Lakewood. In late 2008, upon examining the relevant regulations, CMS decided that it did not in fact owe the tax that it had been paying. In November 2008, it stopped paying the tax and it submitted a claim to Lakewood for a refund of taxes it had previously paid from 2004 to September 2008.

¶ 2 Lakewood did not respond to the request...

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