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CITY OF WENATCHEE v. CHELAN COUNTY

No. 31195-3-III.

325 P.3d 419 (2014)

CITY OF WENATCHEE, a municipal corporation, Appellant, v. CHELAN COUNTY PUBLIC UTILITY DISTRICT NO. 1, a municipal corporation, Respondent.

Court of Appeals of Washington, Division 3.

May 20, 2014.

Attorney(s) appearing for the Case

Steve Douglas Smith , Attorney at Law, Aaron J. Harris , Johnson, Gaukroger, Drewelow & Woolett, Wenatchee, WA, for Appellant.

Carol A. Wardell , Wenatchee, WA, for Respondent.

Andrew William Maron , Short Cressman & Burgess PLLC, Seattle, WA, Amicus Curiae on behalf of Washington Association of Sewer and Water Districts.

Andrew William Maron , Short Cressman & Burgess PLLC, Seattle, WA, Amicus Curiae on behalf of Shoreline Water District.

Michael Martin Hanis , Hanis Irvine Prothero PLLC, Kent, WA, Amicus Curiae on behalf of Soos Creek Water and Sewer District.

SIDDOWAY, C.J.

¶ 1 This case calls upon us to decide whether one municipality may tax the revenue of another municipality based on a general rather than specific legislative grant of taxing authority, where the revenue is from activity that is proprietary in character rather than governmental. To decide that question, we must discern the principles on which this issue was decided by our Supreme Court in King County v. City of Algona, 101...

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