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FERLIN v. CHUCKANUT COMMUNITY FOREST PARK

No. 75561-7-I.

404 P.3d 90 (2017)

John R. FERLIN and Mary E. Ferlin, trustees of the Ferlin Family Living Trust; J & M'S, LLC, a Washington limited liability company; Brooks Manufacturing Co., a Washington corporation, and Roosevelt Land Company, LLC, a Washington limited liability company, Appellants, v. CHUCKANUT COMMUNITY FOREST PARK DISTRICT, a metropolitan park district; The City of Bellingham, a Washington State municipal corporation, Respondents, and Whatcom County, a Washington State municipal corporation; Steven Oliver in his capacity as the Whatcom County Treasurer, Defendants.

Court of Appeals of Washington, Division 1.

FILED: October 30, 2017.

Attorney(s) appearing for the Case

Peter Robert Dworkin , Scot Saar Swanson , Belcher Swanson Law Firm, P.L.L.C., 900 Dupont St., Bellingham, WA, 98225-3105, for Appellants.

Robert Allen Carmichael , Simi Jain , Carmichael Clark PS, P.O. Box 5226, 1700 D St., Bellingham, WA, 98227-5226, Alan Aubrey Marriner , City of Bellingham, 210 Lottie St., Bellingham, WA, 98225-4089, for Respondents.

Royce Scott Buckingham , Attorney at Law, 311 Grand Ave., Bellingham, WA, 98225-4048, for Other Parties.

PUBLISHED OPINION

¶ 1 The appellants own real property subject to a tax imposed by the new Chuckanut Community Forest Park District in south Bellingham. Appellants claim the tax is illegal because the revenue is passed on to the city of Bellingham to pay off a loan needed by the city to buy the park property. The district...

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