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BLACK v. CENT. PUGET SOUND REGIONAL TRANSIT

No. 97195-1.

457 P.3d 453 (2020)

Taylor BLACK, Anne Black, Jerry King, Rene King, Roger Struthers, Mary Louise Struthers, and Frank Maietto, individually and on behalf of a class of all persons similarly situated, Appellants, v. CENTRAL PUGET SOUND REGIONAL TRANSIT AUTHORITY and State of Washington, Respondents.

Supreme Court of Washington.

Filed February 13, 2020.

Attorney(s) appearing for the Case

Matthew C. Albrecht , David Knox Dewolf , Albrecht Law PLLC, 421 W. Riverside Avenue, Suite 614, Spokane, WA 99201-0402, Joel Bernard Ard , Ard Law Group PLLC, P.O. Box 11633, Bainbridge Island, WA 98110-5633, for Appellants.

Desmond Leoron Brown , Mattelyn Laurel Tharpe , Natalie Anne Moore , Sound Transit Union Station, 401 S. Jackson Street, Seattle, WA 98104-2826, Dionne Padilla-Huddleston , Office of the Attorney General, 800 Fifth Avenue, Suite 2000, Seattle, WA 98104-3188, Paul J. Lawrence , Matthew J. Segal , Jessica Arme Skelton , Pacifica Law Group LLP, 1191 2nd Avenue, Suite 2000, Seattle, WA 98101-3404, for Respondents.

¶ 1 In 2015, the legislature enacted RCW 81.104.160(1) (MVET statute), which authorizes Sound Transit to use two separate depreciation schedules to calculate motor vehicle excise taxes (MVET). The MVET statute authorizes Sound Transit to use the former 1996 depreciation schedule for MVETs whose revenue is pledged to pay off Sound...

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