HARDEL MUTUAL PLYWOOD CORP. v. LEWIS CTY.

No. 100129-1.

515 P.3d 973 (2022)

HARDEL MUTUAL PLYWOOD CORPORATION, Petitioner, v. LEWIS COUNTY, Respondent.

Supreme Court of Washington.

Filed: August 25, 2022.


Attorney(s) appearing for the Case

George Carl Mastrodonato , Gregory Mann Miller , Carney Badley Spellman, PS, 701 5th Ave., Ste. 3600, Seattle, WA, 98104-7010, for Petitioner.

Kevin Andrew McDowell , Lewis County Prosecutor's Office, 345 W. Main Street, 2nd Floor, Chehalis, WA, 98532, Amber Dawn Smith , Lewis County Prosecuting Attorney's Office, 345 W. Main Street, 2nd Floor, Chehalis, WA, 98532-4802, for Respondent.

Michelle DeLappe , Fox Rothschild LLP, 1001 4th Ave., Ste. 4400, Seattle, WA, 98154-1065, for Amicus Curiae on behalf of Western Rivers Conservancy.

William Colwell Severson , William C. Severson, PLLC, 7683 Se 27th St., #323, Mercer Island, WA, 98040, for Amicus Curiae on behalf of Wa. State Tax Practitioners.


¶ 1 This case concerns two venue statutes that are in tension with each other. Under the more specific statute, property tax refund cases "shall be brought in the superior court of the county wherein the tax was collected." RCW 84.68.050. Under the more general statute, "[a]ll actions against any county may be commenced...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases