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DUWAMISH WAREHOUSE CO. v. HOPPE

No. 49266-2.

102 Wn.2d 249 (1984)

684 P.2d 703

DUWAMISH WAREHOUSE COMPANY, Appellant, v. HARLEY H. HOPPE, Respondent.

The Supreme Court of Washington, En Banc.

July 26, 1984.

Attorney(s) appearing for the Case

Skeel, Henke, Evenson & Roberts, by Eric Richter, for appellant.

Norm Maleng, Prosecuting Attorney, and William C. Severson and Sandra L. Cohen, Deputies, for respondent.

ROSELLINI, J.

Duwamish Warehouse Company appeals the trial court's summary judgment affirming the King County Assessor's valuation of private lessee's improvements on leased public land. We reverse.

FACTS

The taxpayer, Duwamish Warehouse Company (Duwamish), is the lessee of certain lands from the Port of Seattle (Port). The property at issue is a warehouse building constructed by Duwamish on the leased property. The term of the ground lease is 26...

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