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IGI RESOURCES, INC. v. CITY OF PASCO

No. 30524-4-III.

325 P.3d 275 (2014)

IGI RESOURCES, INC., Respondent, v. CITY OF PASCO, a municipal corporation, Appellant.

Court of Appeals of Washington, Division 3.

April 22, 2014.

Attorney(s) appearing for the Case

Leland Barrett Kerr , Kerr Law Group, Kennewick, WA, for Appellant.

Franklin G. Dinces , The Dinces Law Firm, Gig Harbor, WA, for Respondent.

BROWN, J.

¶ 1 The City of Pasco (the City) appeals the trial court's summary grant of a tax refund to IGI Resources, Inc. (IGI) for taxes paid on gas delivered outside the City's boundaries. The trial court concluded the City's administrative procedure regarding tax refunds was inapplicable because it had equity jurisdiction to decide a suit for money had and received. We stayed this case for this question to be decided in Cost Management Services, Inc. v...

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