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ROYAL OAKS COUNTRY CLUB v. DEP'T OF REVENUE

No. 56478-5-II.

523 P.3d 1198 (2023)

ROYAL OAKS COUNTRY CLUB, a Washington Non-Profit Corporation, Appellant, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Filed January 31, 2023.

Attorney(s) appearing for the Case

Steven Erik Turner , Steven Turner Law PLLC, 1409 Franklin St., Ste. 216, Vancouver, WA, 98660-2826, for Appellant.

David Christopher Moon , Attorney at Law, P.O. Box 40123, Olympia, WA, 98504-0123, Heidi A. Irvin , Atty. Generals Office/Revenue & Finance D., P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent.

PUBLISHED OPINION

¶1 Royal Oaks Country Club (Royal Oaks) appeals the superior court's order granting summary judgment for the Department of Revenue (DOR) and denying summary judgment for Royal Oaks. Royal Oaks argues that the superior court erred by ruling that Royal Oaks' initiation fees for new club members were only partially...

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