Mason County assessment tossed out
Today the Washington State Supreme Court ruled in favor of four Mason County residents who disputed a special assessment that Mason County had levied on nonforest lands.
In 2003, Mason County imposed an annual assessment of $5.00 on certain parcels to “create a fund dedicated to addressing water resource protection issues within Mason County.” By 2007 the county had collected more than $1.1 million from the assessment. A group of property owners (James R. Cary, Mary Alice Cary, John E. Diehl and William D. Fox Sr.) challenged the validity of the assessment. The trial court ruled that the county had levied an unconstitutional tax, but the Court of Appeals upheld the assessment in 2009.
The Supreme Court ruled unanimously for the property owners, with Justice Gerry Alexander writing the opinion. The decision turned on Mason County’s failure to comply with statutory requirements when imposing special assessments for natural resource conservation under RCW 89.08.400(3). The assessment rate can be imposed either as a uniform rate per acre or a flat rate per parcel plus a uniform rate per acre. Mason County assessed $5 per parcel but failed to set a per acre rate. The residents who challenged the assessment will be entitled to refunds.
The case is Cary, et al. v. Mason County, No. 83937-9.
(Full disclosure: The publisher of this blog filed an amicus curiae brief in support of the residents challenging the assessment.)
