PETROGAS PACIFIC LLC v. XCZAR

No. 83065-1-I.

520 P.3d 1077 (2022)

PETROGAS PACIFIC LLC and Petrogas West LLC, Appellants, v. Rebecca XCZAR, Whatcom County Assessor, Respondent.

Court of Appeals of Washington, Division 1.

Filed November 28, 2022.


Attorney(s) appearing for the Case

Norman J. Bruns , Michelle Delappe , Fox Rothschild LLP, 1001 4th Ave. Ste. 4400, Seattle, WA, 98154-1065, David Peter Papiez , Attorney at Law, 1001 4th Ave. Ste. 4400, Seattle, WA, 98154-1192, for Appellants.

George Roche , Attorney at Law, Brandon Michael Waldron , Whatcom County Prosecuting Attorney, 311 Grand Ave. Ste. 201, Bellingham, WA, 98225-4038, for Respondent.


PUBLISHED OPINION

¶ 1 This appeal arises from the property tax valuation of a terminal and wharf owned by Petrogas Pacific LLC and Petrogas West LLC (Petrogas). Petrogas appeals the final decision of the Board of Tax Appeals (Board). Petrogas argues that the Board erred (1) by considering intangible characteristics of the...

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