Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Coluccio v. King County

filed: April 29, 1996.

VINCENT COLUCCIO, APPELLANT,
v.
KING COUNTY, RESPONDENT.



Superior Court County: King. Superior Court Cause No: 93-2-26478-0. Date filed in Superior Court: December 20, 1994 and January 27, 1995. Superior Court Judge Signing: William Downing.

Written by: Coleman, J., Concurred by: Grosse, J., Becker, J.

Author: Coleman

COLEMAN, J. -- In this case we are asked to determine whether the prior adjudication requirement of RCW 84.69.020 is satisfied when there has not been any determination that the property assessment at issue is excessive or unlawful but there has been such an adjudication covering a subsequent assessment. We hold that the statute requires an adjudication expressly addressing the particular assessment year at issue. Under Longview Fibre Co. v. Cowlitz County, 114 Wash. 2d 691, 790 P.2d 149 (1990), a taxpayer is not entitled to equitable relief when the statutory method for obtaining relief has not been followed. Because the taxpayer in the present case did not comply with the statutory procedures for obtaining relief, we affirm.

Vincent Coluccio owns two parcels of real property in King County. The assessed value of these parcels increased dramatically between 1986 and 1988.

Assessment Parcel 1 Parcel 2

Year Original Original

1984 $50,300 $85,000

1986 63,900 90,700

1988 251,800 1,215,000

1990 340,600 1,660,000

1992 n1 415,550 2,025,800

n1 The 1992 assessed value for parcel 1 was

subsequently reduced to $402,100 to correct for the

erroneous inclusion of a building that had been

destroyed.

In 1992, the King County Board of Equalization (Board) reviewed the assessments for that year on its own motion after receiving letters from Coluccio's neighboring property owners indicating a gross inequity in assessments. The Board concluded that the 1992 assessment erroneously reflected the market for ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.