Justia Washington Supreme Court Opinion Summaries

Four Mason County residents brought suit in Mason County Superior Court challenging the validity of an ordinance, which levied a special assessment on nonforest lands within the Mason Conservation District. The superior court ruled for the residents, concluding that the county ordinance is an unconstitutional tax. The Court of Appeals reversed that decision. Upon review, the Supreme Court reversed the Court of Appeals, holding that the ordinance was invalid on statutory grounds. View "Cary v. Mason County" on Justia Law

Respondent Bonnie Anthis won a civil suit against Petitioner Walter Copland for the wrongful death of her husband, Harvey Anthis. Respondent sought to collect Petitioner's only known asset, his retirement pension, to satisfy the judgment. Petitioner, a retired police officer, argued that his Law Enforcement Officers' and Firefighters' Retirement System (LEOFF) pension money could not be garnished even after it has been deposited into his personal bank account. The trial court disagreed and ruled that the money in the account could be garnished. Petitioner appealed, and the Court of Appeals certified the question to the Supreme Court. Upon review, the Supreme Court affirmed the trial court: Washington has one statute that exempts a beneficiary's money "whether [it] be in the actual possession of such person or be deposited or loaned." Other exemption statutes exempt only "[t]he right . . . to a . . .retirement allowance." The survey of case law and the plain language in the LEOFF exemption statutes indicate that the latter statutes exempt funds before they are given into the hands of the beneficiary, but not after receipt. View "Anthis v. Copland" on Justia Law

The city of Tacoma has franchise agreements with Pierce County and the cities of Fircrest, University Place, and Federal Way (Municipalities) to provide them with water services. The issue before the Supreme Court was whether those franchise agreements required Tacoma to both maintain fire hydrants and bear the maintenance costs of those hydrants. Tacoma raised questions about the impact of the agreements' indemnification clauses had on this dispute. Upon review, the Supreme Court held that the franchise agreements contractually required Tacoma to provide hydrants to the Municipalities, and that the indemnification provisions did not preclude this case. View "City of Tacoma v. City of Bonney Lake" on Justia Law

ZDI Gaming, Inc. distributes certain gaming machines that allow players to play what amounts to "slot machines" using "cash cards" to place their bets. The version of the machine that gave rise to this case allows the machine to credit-back a player's winnings onto the card. The State Gambling Commission ultimately denied further distribution of the machines, finding that the machines "extended credit and allowed gambling without prepayment by 'cash, check or electronic point-of-sale bank transfer'" violating then-operative regulations. ZDI appealed the Gambling Commission's ruling to the Pierce County superior court; the State responded that it believed RCW 9.46.095 granted exclusive jurisdiction of the matter to the Thurston County superior court, and suggested that ZDI withdraw its petition from Pierce and refile at Thurston County. ZDI declined and the State moved to dismiss. Noting that sometimes "when the Legislature uses the word 'jurisdiction,' it really mean[s] 'venue,'" [the Pierce County court] denied the State’s motion to dismiss, but transferred the case to the Thurston County superior court. The Thurston County court reversed the Gambling Commission, finding that the cash cards were the equivalent to both cash and merchandise and therefore lawful under state law. The Court of Appeals affirmed, holding that Pierce County had subject matter jurisdiction over the appeal, and that substantial evidence did not support the Gambling Commission's determination that the cards did not meet the statutory definition of "cash." The court then remanded the case to Thurston County. The Supreme Court surmised that "this case was filed in a county other than where it was to be adjudicated," and asked whether "as a consequence, the case [would] not be heard." Upon review, the Supreme Court concluded that "the proper forum was a question of venue and not subject matter jurisdiction of the superior courts," but otherwise affirmed the decision of the Court of Appeals. View "ZDI Gaming, Inc. v. Wash. State Gambling Comm'n" on Justia Law

The issue before the Supreme Court was whether the deduction in RCW 82.04.433(1) applies to reduce Business and Occupation (B&O) taxes for manufacturing activities. Plaintiff Tesoro Refining and Marketing Company owns and operates a refinery in Washington state from which it processes crude oil from Alaska, Canada and other sources. The legislature created a tax deduction for the amount of tax "derived from the sales of fuel for consumption outside the territorial waters of the United States." On its monthly tax returns from 1999-2007, Tesoro reported its fuel sales on both the "Manufacturing" B&O tax line and the "Wholesaling and Retailing" B&O tax line. After completing an audit of the refinery, Tesoro requested a partial tax refund claiming the deduction against amounts paid in B&O tax on manufacturing from 1999 through 2004. The request was denied by the Department of Revenue's (DOR) appeals division on the ground that the deduction applied only to taxes paid under the "wholesaler and retailer" B&O tax line. Tesoro appealed to the superior court; the Court of Appeals held that the company could deduct the amount of its "offshore" bunker fuel sales from its B&O taxes. Upon review, the Supreme Court reversed the Court of Appeals and reinstated the superior court's grant of summary judgment to the DOR: "the plain language of RCW 82.04.433(1) … indicates that the B&O deduction applies only to ... taxes on wholesale and retail sales, not on manufacturing." View "Tesoro Ref. & Mktg. Co. v. Dep't of Revenue" on Justia Law

The issue before the Supreme Court was the overall adequacy of state funding for K-12 education under the Washington State Constitution. "The legislature must develop a basic education program geared toward delivering the constitutionally required education, and it must fully fund that program through regular and dependable tax sources." The Court found that the State failed to meet its duty under the constitution by consistently providing school districts with a level of resources that fell short of the actual costs of the basic education program. The legislature enacted reforms to remedy the deficiencies in the funding system, and the Court deferred to the legislature's chosen means of discharging its duty. However, the Court retained jurisdiction over the case to help ensure progress in the State's plan to fully implement education reforms by 2018. The Court directed the parties to provide further briefing to the Court addressing the preferred method for retaining jurisdiction. View "McCleary v. Washington" on Justia Law

Respondent and Cross-Appellant Easterday Ranches, Inc. sought to operate a large feedlot in Franklin County. At the suggestion of the Department of Ecology (Department), Easterday acquired water rights from a neighboring farm. Appellants Scott Collin, Five Corners Family Farmers, the Center for Environmental Law and Policy (CELP), and the Sierra Club filed a declaratory judgment action against the State of Washington, the Department, and Easterday seeking a declaration that the stockwatering exemption from the permit requirement in RCW 90.44.050 is limited to uses of less than 5,000 gallons per day. Appellants further sought an injunction ordering Easterday to cease groundwater use without a permit. Upon review, the Supreme Court concluded that, under the plain language of the statute, withdrawals of groundwater for stock-watering purposes are not limited to any particular quantity by RCW 90.44.050. Accordingly, the Court affirmed the superior court's grant of summary judgment to the respondents. View "Five Corners Family Farmers v. Washington" on Justia Law

In 2007, five developers filed applications with the city of Yelm (City) for preliminary plat approval of proposed subdivisions. The only developer still party to this action, TTPH 3-8, LLC (Tahoma Terra), sought approval to develop 32 acres into residential lots. After a hearing examiner granted Tahoma Terra preliminary plat approval, Petitioner JZ Knight, a nearby property owner and senior water rights holder, appealed to the Yelm City Council (City Council), arguing the hearing examiner's conditional approval of the plats erroneously allowed the developers and the City to delay showing adequate water provisions for the subdivision until the building permit stage. The City Council affirmed the preliminary approvals, and Petitioner filed suit in superior court under the Land Use Petition Act (LUPA). The issue before the Supreme Court was whether Petitioner had standing to bring the LUPA action. Upon review, the Court held that Petitioner established that the land use decision was likely to prejudice her water rights and satisfied the statutory standing requirement. View "Knight v. City of Yelm" on Justia Law

Petitioners Louise Lauer and Darrell de Tienne separately owned properties that border a lot owned by Mike and Shima Garrison. Through a Land Use Petition Act (LUPA) petition, Petitioners challenged a fish and wildlife variance granted to the Garrisons by Pierce County (the County) to build a single family residence within the protective buffer zone of a stream that runs across the Garrisons' property. The issue before the Supreme Court was whether the Garrisons' rights vested in 2004 when they submitted their building application. The Garrisons also raised questions about the standing and timeliness of Petitioners' claim, as well as whether the relevant critical area regulation even applies to the Garrisons' shoreline property. Upon review, the Court held that Petitioners properly petitioned the superior court for review and that, because the Garrisons' building permit application contained misrepresentations of material fact, the Garrisons' rights did not vest in 2004. View "Laurer v. Pierce County" on Justia Law

The primary issue presented by this case was whether the State had jurisdiction over members of Indian tribes who sold unstamped cigarettes without a license at a store that located on trust allotment land outside the boundaries of an Indian reservation. In 2007 and 2008, agents of the Washington State Liquor Control Board purchased cigarettes from the "Indian Country Store" in Puyallup. The cigarette cartons and packs that were purchased did not contain Washington or tribal tax stamps. Consequently, in July 2008 agents went to the store again with a warrant and seized 37,000 cartons of unstamped cigarettes. The owner of the Indian Country Store at the time was Defendant Edward Comenout, an enrolled member of the Quinault Indian Nation. His brother, Robert Comenout Sr., and his nephew, Robert Comenout Jr., were engaged in running the store on a daily basis. Robert Sr. is an enrolled member of the Tulalip Tribes and Robert Jr. is an enrolled member of the Yakama Nation. The Indian Country Store, despite its name, was not on an Indian reservation, but on two trust allotments outside the boundary of any reservation. The State charged all three Comenouts in Pierce County Superior Court with (1) engaging in the business of purchasing, selling, consigning, or distributing cigarettes without a license; (2) unlawful possession or transportation of unstamped cigarettes; and (3) first degree theft. Edward, who was the alleged principal, moved to dismiss on grounds that the State lacked jurisdiction, joined by Robert Sr. and Robert Jr. The superior court denied the motions. Upon review, the Supreme Court concluded the Comenouts were not exempt from Washington’s cigarette tax. Because RCW 82.24.110 and .500 criminalize the possession of unstamped cigarettes and the unlicensed sale of cigarettes, the trial court correctly denied the motion to dismiss the charges. View "Washington v. Comenout" on Justia Law