Court Opinion

ID: 9551800
Source: CourtListenerOpinion
Date Created: 2023-08-07 18:59:24.389583+00
Date Added: 2024-06-11T15:24:40.103151
License: Public Domain

Finley, J.
(concurring specially) — I have signed and concur in the majority opinion. However, I feel constrained to make a brief statement both in response to the dissent by Justice Neill and in support of the majority opinion.
It seems to me unquestionably that taxpayers in the Jacobs area, as pointed out in the majority, are confronted with inequities and lack of uniformity as to their taxes. By the same token, other taxpayers in King County and elsewhere in the state may be confronted with inequities and lack of uniformity in their taxes. These unfortunate results are a consequence of constitutionally questionable practices *768in the assessment of taxes which have existed in this state for a considerable time, in fact too long.
In State ex rel. Barlow v. Kinnear, 70 Wn.2d 482, 423 P.2d 937 (1967), this court called the turn on one of these practices; namely, that under our constitution, article 7, section 2 (amendment 17), taxes must be assessed on the basis of 50 per cent of true and fair value. In Carkonen v. Williams, 76 Wn.2d 617, 458 P.2d 280 (1969), the court attempted to call a turn on another long existing practice, long overdue for change and reform more in accordance with the provisions of Const, art. 7, § 1 (amendment 14) requiring uniformity in taxation. In Carkonen, the court did authorize a 4-year cycle for the reassessment of taxes. In the instant case, the majority again calls the turn on the failure of taxing authorities to comply with the 4-year cycle reluctantly authorized at least by some members of this court in the Ca,rkonen case. Thus, I cannot agree with Justice Neill’s thesis that inequities and lack of uniformity as to taxpayers outside of the Jacobs area — in King County and elsewhere in the state — should prompt and cause this court to deny relief for the obvious inequities and lack of uniformity confronting the taxpayers in the Jacobs area. In other words, two wrongs do not make a right, which should cause this court to withhold relief for a wrong called to our attention in a specific case. The Jacobs area taxpayers are litigants before this court in this class action. Other taxpayers are not.