SNOQUALMIE v. KING CTY. EXEC. DOW CONST.

No. 91534-2.

386 P.3d 279 (2016)

CITY OF SNOQUALMIE, a municipal corporation, Respondent, v. KING COUNTY EXECUTIVE DOW CONSTANTINE, an individual, in his official capacity; King County Assessor Lloyd Hara, an individual, in his official capacity; and King County, Defendants, and The State of Washington Department of Revenue, Appellant.

Supreme Court of Washington, En Banc.

Filed December 22, 2016.


Attorney(s) appearing for the Case

David M. Hankins , Kelly Owings , Kelly Owings, Andrew J. Krawczyk , Atty. General's Office/Revenue Division, Dept. of Revenue A.G., Office Attorney at Law, 7141 Cleanwater Lane S.W., P.O. Box 40123, Olympia, WA, 98504-0123, for Appellant.

Bob C. Sterbank , Attorney at Law, P.O. Box 987, Snoqualmie, WA, 98065-0987, Matthew J. Segal , Taki V. Flevaris , Pacifica Law Group LLP, 1191 2nd Ave., Ste. 2000, Seattle, WA, 98101-3404, for Respondent.

Patrick Barrett Anderson , 4919 Morgan Dr., Blaine, WA, 98230-9612, Daniel Brian Heid , City of Auburn, 25 W. Main St., Auburn, WA, 98001-4998, for Amicus Curiae on behalf of Washington State Association of Municipal Attorneys.

Robert Leighton Otsea, Jr. , Richard Reich , Muckleshoot Indian Tribe, 39015 172nd Ave. S.E., Auburn, WA, 98092-9763, William Colwell Severson , William C. Severson, PLLC, 1001 4th Ave., Ste. 4400, Seattle, WA, 98154-1192, Michelle DeLappe , Garvey Schubert Barer, 1191 2nd Ave., Ste. 1800, Seattle, WA, 98101-2939, for Amicus Curiae on behalf of Muckleshoot Indian Tribe.

Duana Theresa Kolouskova , Johns Monroe Mitsunaga Kolouskova PLLC, 11201 S.E. 8th St., Ste. 120, Bellevue, WA, 98004-6457, Trisna Tanus , The City of Bellevue, 450 110th Ave. N.E., Bellevue, WA, 98004-5514, for Amicus Curiae on behalf of Master Builders Association of King and Snohomish Counties.

Margaret A. Pahl , Office of the Prosecuting Attorney, 516 3rd Ave., Rm. W400, Seattle, WA, 98104-2388, for Other Parties.


¶ 1 Article VII of the Washington Constitution imposes a set of requirements on taxes for the protection of the taxpayers; however, not all governmental charges are "taxes" that are subject to those requirements. At issue in this case is whether a certain governmental charge imposed on Indian tribes is a tax. After the legislature...

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