Wash. Off Highway Vehicle Alliance v. Washington

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This case concerned Washington Constitution article II, section 40’s refund provision. Specifically at issue is the legislature’s statutory refund program, which places one percent of fuel tax revenues into a special fund to benefit off-road vehicle (ORV), nonmotorized, and nonhighway road recreational users for fuel consumed on nonhighway roads. In 2009, the legislature appropriated a portion of this special fund for the Parks and Recreation Commission’s (Parks) general budget. The Washington Off Highway Vehicle Alliance (WOHVA), Northwest Motorcycle Association (NMA), and four individuals representing ORV users, contended that the Court of Appeals erred in holding that the appropriation was a refund within the meaning of article II, section 40. WOHVA argued that the appropriation was not sufficiently targeted to affected taxpayers to constitute a refund despite legislative findings to the contrary. Finding no error with the appellate court's analysis of the refund provision, the Supreme Court affirmed its judgment. View "Wash. Off Highway Vehicle Alliance v. Washington" on Justia Law