Case Name: Star Iron & SteelCompany, Respondent, v. Pierce County, Petitioner
Court: Washington Supreme Court
Jurisdiction: Washington
Decision Date: 1972-12-21
Citations: 81 Wash. 2d 680
Docket Number: No. 42173
Parties: Star Iron & SteelCompany, Respondent, v. Pierce County, Petitioner.
Judges: 
Reporter: Washington Reports
Volume: 81
Pages: 680–696

Head Matter:
[No. 42173.
En Banc.
December 21, 1972.]
Star Iron & SteelCompany, Respondent, v. Pierce County, Petitioner.
Ronald L. Hendry, Prosecuting Attorney, and Leslie A. Wahlstrom, Special Deputy, for petitioner.
Murray, Scott, McGavick', Graves, Lane & Lowry, E. K. Murray, and L. B. McNerthney, for respondent.
Slade Gorton, Attorney General, Timothy R. Malone, Senior Assistant, Henry W. Wager, Assistant, William F. Lenihan and James C. Hanken (of Lenihan, Ivers, Jensen & McAteer), Harold F. Olsen, Graham H. Fernald, and Stan Pitkin, United States Attorney, amici curiae.

Opinion:
Per Curiam.
This is an action to recover ad valorem taxes on personal property. Three actions for recovery of taxes paid under protest for the years 1964 through 1969 were consolidated for trial and appeal. On appeal the Court of Appeals, Division Two, affirmed the judgment of the trial court in part and reversed it in part, thereby upholding plaintiff's claims for refund for the entire period under the particular circumstances. Star Iron & Steel Co. v. Pierce County, 5 Wn. App. 515, 488 P.2d 776 (1971). We granted review (80 Wn.2d 1004 (1972)) in order that this court might provide an ultimate determination of the issues of substantial public interest involved. See CAROA 50(b) (3) (i).
Having examined the record and considered the briefs and oral argument, we conclude that the rationale and result expressed by the Court of Appeals is correct. As it would be an unwarranted duplication serving no useful purpose to rewrite an already sufficient opinion, we adopt the opinion of Judge Pearson in Star Iron & Steel Co. v. Pierce County, supra, as the opinion of this court.
The cause is remanded to the trial court for further proceedings in accordance herewith.