[DOWNLOAD] "Fifteen-O-One Fourth Avenue Limited v. Washington" by Division One Court of Appeals of Washington # Book PDF Kindle ePub Free
eBook details
- Title: Fifteen-O-One Fourth Avenue Limited v. Washington
- Author : Division One Court of Appeals of Washington
- Release Date : January 14, 1987
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 74 KB
Description
The plaintiffs (taxpayers) are landowners challenging the validity and constitutionality of former RCW 36.21.080(1), the new construction statute (NCS), that allows county assessors to place newly constructed improvements to real property on the assessment rolls up to August 31 of each year and requires such improvements to be valued as of July 31 of that year. All other real property is valued as of January 1 of each year. RCW 84.40.020. The present action seeks to enjoin the county assessor from using any assessment based on a July 31 valuation date to compute the following years tax. The trial court found the statute valid and constitutional, denied the plaintiffs motion, and entered a summary judgment of dismissal. The plaintiffs appeal and we affirm.
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