Justia Washington Supreme Court Opinion Summaries

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

James R. Hardman and his mother Alice Hardman, certified professional guardians, are the court-appointed guardians of more than twenty Department of Social and Health Services (DSHS) clients residing at the Fircrest School, a residential habilitation center (RHC) in the city of Shoreline. The Hardmans also engage in extensive advocacy activities, lobbying officials at the local, state, and federal levels to keep Fircrest and other RHCs open and to oppose efforts to place Fircrest residents in community-based programs that the Hardmans believe provide inadequate care. In their triennial guardian reports, the Hardmans requested compensation for their advocacy activities. DSHS opposed the fee requests, arguing that the advocacy work was outside the scope of the guardians' duties. The Court of Appeals denied the Hardmans' request for advocacy fees, finding that the advocacy work did not provide a direct benefit to the indidivual wards. Upon review of the trial court record and the parties' appellate briefs, the Supreme Court found that the Hardmans were not entitled to the compensation because the advocacy activities were neither individualized to serve a particular ward's best interests nor necessary to perform their guardianship duties. The Court affirmed the Court of Appeals. View "In re Guardianship of Lamb" on Justia Law

Petitioner Helen Immelt sounded a car horn at length in front of a neighbor’s house in the early morning hours. She was arrested for violating a Snohomish County noise ordinance that included amongst its prohibited noise disturbances horn honking for a purpose other than public safety, or originating from an officially sanctioned parade or other public event. She challenged the horn ordinance as overbroad and in violation of free speech protections. Upon review, the Supreme Court found that the ordinance was overbroad, and reversed Petitioner's conviction. View "Washington v. Immelt" on Justia Law

The issue central to this case involved a Public Records Act (PRA) request and a definition of the scope of discovery allowed in PRA-provoked lawsuits, what constitutes an adequate search for requested records, and whether a party may be prevailing when it possesses some responsive documents at the time suit is filed. On February 16, 2005, a copy machine at Spokane County's Building and Planning Department (BPD) printed copies of an undated office seating chart. This chart showed cubicle arrangements of employees at the BPD, but it also included two names within a cubicle of those who had not yet been hired, designated “Ron & Steve.” This caused quite a stir among the BPD employees, many of whom already suspected the BPD of illegal hiring practices. On February 19, 2005, the chart and an accompanying letter were anonymously transmitted to the Neighborhood Alliance of Spokane County (the Alliance). The Alliance took interest in this matter when Steve Harris, son of the BPD Commissioner, and Ron Hand, a former employee, were hired in March. Essentially, the Alliance wanted to know when the “Ron & Steve” seating chart was created. It sought to prove, using the BPD’s own records, that the undated chart was created prior to job postings for the positions later filled by Ron and Steve. The Alliance petitioned the Supreme Court for review, arguing that the Court of Appeals’ decision regarding discovery was contrary to case law and that the Court rejected the Freedom of Information Act's (FOIA) “prevailing party” doctrine. The County cross-petitioned. It argued the appellate court’s decision created a new cause of action under the PRA because it significantly heightened the requirements of an adequate search, and such penalties will continue to accrue until the date of final judgment, including all appeals, thereby punishing an agency for exercising its right to appeal. The Supreme Court held that discovery in a PRA case is the same as in any other civil action and is therefore governed only by relevancy considerations, The Court adopted FOIA standards of reasonableness regarding an adequate search. The Court partly and partly affirmed the appellate court's decision, and remanded the case for further proceedings. View "Neighborhood Alliance of Spokane County v. County of Spokane" on Justia Law

A public school teacher or other certificated employee discharged by a school district may obtain review by a hearing officer and appeal an adverse decision of the hearing officer to superior court. But the legislature did not give school districts the right to appeal an adverse hearing officer decision. When a hearing officer decided in favor of Petitioner David Vinson and against Respondent Federal Way School District, the school district sought review of the decision by statutory writ of certiorari. The superior court denied the writ, but the Court of Appeals reversed, finding sufficient cause to terminate Vinson. Upon review, the Supreme Court held that the statutory writ was not available to the school district. In contrast, the constitutional writ was always available to a party seeking relief from arbitrary, capricious, or illegal acts. However, the Court found that the hearing officer acted within the limits of his statutory authority, and his final decision was not arbitrary or capricious. The Court reversed the Court of Appeals and reinstated the attorney fees awarded by the superior court. View "Federal Way Sch. Dist. No. 210 v. Vinson" on Justia Law