Opinion ID: 2639266
Heading Depth: 1
Heading Rank: 7

Heading: Equal Protection Clause of the United States Constitution

Text: Under the equal protection clause, a classification must treat similarly situated people equally. Cosro, Inc., v. Liquor Control Bd., 107 Wash.2d 754, 760, 733 P.2d 539 (1987). Respondents claim that people who do not own property are not, by definition, similarly situated to property owners. However, this court has previously held that landowners and other residents are similarly situated with respect to their interest in whether the land they own or live on is annexed into a city. In an annexation proceeding all residents have equal interests and are affected in fundamental ways: Annexation will affect governmental services and regulation as well as property tax levels. In addition, property taxes, through their indirect effects on rents and the costs of local services, affect residents who do not own property as well as those who do. Seattle, 103 Wash.2d at 672, 694 P.2d 641.