Eventually, the City filed an amended complaint seeking a writ of mandamus to compel the County to implement the Ordinance. DOR informed the City that its letter was not binding on the assessor, and it was ultimately the assessor's decision whether the Ordinance should be implemented. DOR's letter stated its opinion that the Ordinance "creates an exemption that is not authorized under state law, it should not be implemented." CP at 125. The Spokane County Superior Court granted the City's request and barred the assessor's office, via temporary restraining order, from mailing the property tax assessments until it received a response from DOR.ĭOR responded to the inquiry from the assessor's office a few days later. In response, the City filed a complaint seeking to enjoin the assessor's office from mailing any property tax assessments that did not apply the Ordinance. The assessor's office replied that it could not do so until it received a response from DOR about the validity of the Ordinance. The City requested that the assessor's office refrain from mailing the assessments without applying the exemption. The assessor's office informed the City it planned to mail the assessments without applying the exemption. Before a reply was received from DOR, the assessor's office prepared property tax assessment statements that did not apply the exemption granted by the Ordinance. After the City passed the Ordinance, the assessor's office sought advice from DOR as to whether the Ordinance was constitutional and within the City's taxing authority. The Ordinance is a property tax exemption for specific citizens living in the City- low income seniors, persons with permanent disabilities, and disabled veterans. When it became apparent the discussions were futile, the City enacted its own fix and, on February 9, 2015, passed the Ordinance. The assessor's office sought advice from DOR, and involved DOR in the discussions with the City. The City first attempted to work with the assessor's office to resolve this issue. But, in January 2015, the assessor's office informed the City that the new levy would in fact result in an increase in property taxes for seniors and disabled persons, a total of approximately 5, 000 people. Prior to placing the levy on the ballot, the City conferred with the Spokane County assessor's office that assured it that the levy would not result in any increased tax burdens. The new levy was not intended to create any new tax burdens, and the City represented as much to the voters when it put forth the proposal. A levy lid lift is a mechanism by which a city can assess a higher levy rate than otherwise would be permitted. In November 2014, the voters in the City approved a property tax "levy lid lift" for the improvement of streets throughout the City.
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We, therefore, reverse the trial court's writ of mandamus and vacate its orders relating thereto. We conclude the Ordinance is unconstitutional because it violates article VII, section 9 of the Washington Constitution, which requires all municipal property taxes to be uniform in respect to persons and property. The trial court issued a writ of mandamus compelling the County to implement the Ordinance, in addition to related orders. In response, the City filed a complaint for a writ of mandamus to compel the County to implement the Ordinance. The Department of Revenue (DOR), also believing the Ordinance exceeded the City's statutory and constitutional authority, issued a directive to the county assessor not to implement the Ordinance. The Spokane County assessor and treasurer (collectively the County) refused to implement the Ordinance due to their belief it exceeded the City's statutory and constitutional authority. The City of Spokane (City) enacted Ordinance C-35231 (Ordinance) for the laudable purpose of providing some of its disadvantaged citizens with a property tax exemption. THE STATE OF WASHINGTON, by and through the Department of Revenue, as interested party, Appellant.Ĭourt of Appeals of Washington, Division 3 VICKI HORTON, Spokane County Assessor, and ROB CHASE, Spokane County Treasurer, Appellants, CITY OF SPOKANE, a municipal corporation located in the County of Spokane, State of Washington, Respondent,