LAKEHAVEN WATER AND SEWER DISTRICT, Highline Water District, and Midway Sewer District, municipal corporations, Appellants,
v.
CITY OF FEDERAL WAY, a municipal corporation, Respondent.
Supreme Court of Washington.https://leagle.com/images/logo.png
Argued January 16, 2020.
Filed June 18, 2020.
Attorney(s) appearing for the Case
Steven Hugh Pritchett , Lakehaven Water and Sewer District, Po Box 4249, Federal Way, WA, 98063-4249, Mark S. Leen , Inslee Best Doezie & Ryder PS, 10900 Ne 4th St. Ste. 1500, Bellevue, WA, 98004-8345, Philip Albert Talmadge , Talmadge/Fitzpatrick, 2775 Harbor Ave. Sw, Third Floor Ste. C, Seattle, WA, 98126-2138, John William Milne , Attorney at Law, 1112 108th Ave. Se, Bellevue, WA, 98004-6839, for Appellants.
Christopher Thomas Benis , Hecker, Wakefield & Feilberg, PS, 321 1st Ave. W., Seattle, WA, 98119-4103, for Amicus Curiae Rental Housing Association of Washington.
Erik J. Lamb , City of Spokane Valley, 10210 E. Sprague Ave., Spokane Valley, WA, 99206-3682, Sheila Marie Gall , Association of Washington Cities, 1076 Franklin St. Se, Olympia, WA, 98501-1346, for Amici Curiae Washington State Association of Municipal Attorneys, and Association of Washington Cities.
Michael Martin Hanis , Patrick Michael Hanis , Hanis IrvineProthero PLLC, 6703 S. 234th St. Ste. 300, Kent, WA, 98032-2903, for Amicus Curiae Washington Association of Sewer and Water Districts.
Joseph Patrick Bennett , Hendricks-Bennett PLLC, 402 5th Ave. S., Edmonds, WA, 98020-3402, for Amicus Curiae Alderwood Water & Wastewater District.
STEPHENS, C.J.
¶ 1 This case is about the authority of one municipal corporation to impose an excise tax on another municipal corporation doing business within its borders. A code city adopted an ordinance that levies an excise tax on all businesses providing water or sewer services within the city...
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