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FOLSOM v. COUNTY OF SPOKANE

No. 54762-9.

111 Wn.2d 256 (1988)

759 P.2d 1196

ROBERT J. FOLSOM, ET AL, Respondents, v. THE COUNTY OF SPOKANE, ET AL, Appellants.

The Supreme Court of Washington, En Banc.

July 15, 1988.

Attorney(s) appearing for the Case

Donald C. Brockett, Prosecuting Attorney, and Garald A. Gesinger, Deputy, for appellants.

Delay, Curran, Thompson & Pontarolo, P.S., by Joseph P. Delay, for respondents.

Norm Maleng, Prosecuting Attorney for King County, and Kay Sirlin, Deputy, on behalf of Washington Association of Assessors; James A. Wolff on behalf of Inland Northwest Chapter of American Institute of Real Estate Appraisers, amici curiae for appellants.

CALLOW, J.

This case concerns the proper method of assessing property subject to a long-term commercial lease. We reaffirm our prior holding, Folsom v. County of Spokane, 106 Wn.2d 760, 725 P.2d 987 (1986), that both the lessor's and the lessee's interests should be valued by adding the capitalized value of the contract rent to the present value...

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