Court Opinion

ID: 9537317
Source: CourtListenerOpinion
Date Created: 2023-08-07 07:15:44.672991+00
Date Added: 2024-06-11T14:56:26.475652
License: Public Domain

Hunter, J.
(dissenting in part and concurring in part)— The majority has disregarded the plain language of RCW 84.40.020, which provides that “all personal property in this state subject to taxation shall be listed and assessed, every year, with reference to its value and ownership on the first day of January of the year in which it is assessed.” It has instead rewritten the statute to read—shall be listed and assessed in reference to its value and ownership as of the date it is valued by the assessor, which in this instance was November 3, 1967 for the year of 1968, and August 27, 1968 *682for the year of 1969, instead of January 1st of the respective years as .the statute expressly requires.
Ownership by the respondent in the personal property that had not passed to the United States government by progress payments on January 1st of the taxable years in question, should have been subject to the assessment.
I would affirm the trial court and reverse the Court of Appeals upon this issue, and would otherwise reverse the trial court and affirm the Court of Appeals.