Opinion ID: 2632780
Heading Depth: 2
Heading Rank: 2

Heading: This case is a justiciable controversy

Text: ¶ 18 The elements of a justiciable controversy under the UDJA are: (1) parties must have existing and genuine rights or interests; (2) these rights or interests must be direct and substantial; (3) the determination will be a final judgment that extinguishes the dispute; (4) the proceeding must be genuinely adversarial in character. State ex rel. O'Connell v. Dubuque, 68 Wash.2d 553, 413 P.2d 972 (1966). All elements are easily satisfied. There are genuine rights and interests concerning who must pay Appleway's B & O tax. Both parties are adversarial, each aggressively seeking the other pays the tax. [11] And construing the statute will conclusively decide Appleway must pay the tax from its final purchase price.