The Washington Court of Appeals Nov. 22 partially affirmed a trial court’s decision that an irrigation and rehabilitation district’s (district) property tax assessments were invalid. A landowner in the district challenged the district’s method of assessment, which led to a determination by a federal court that the district’s assessments were state taxes. Therefore, the treasurer, believing that the district had no taxing authority, and its nontax assessment authority applies only to the value of land, not improvements, declined to send notice of what he considered invalid assessments. The district sought to compel the treasurer to send statements of its assessments …
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