Hardel Mut. Plywood Corp. v. Lewis County (Majority)
Annotate this CaseHardel Mutual Plywood Corporation owns property in Lewis County. Hardel challenged the value assessed by the Lewis County assessor, paid its taxes under protest, and brought this refund action in Thurston County Superior Court. Lewis County timely moved for a change of venue under RCW 84.68.050. The issue this case presented concerned two venue statutes that were in tension with each other. Under the more specific statute, property tax refund cases “shall be brought in the superior court of the county wherein the tax was collected.” RCW 84.68.050. Under the more general statute, “[a]ll actions against any county may be commenced in the superior court of such county, or in the superior court of either of the two nearest judicial districts.” RCW 36.01.050(1). The Washington Supreme Court concluded the legislature intended the specific statute to govern. Accordingly, it affirmed the trial court’s order transferring venue to the superior court of the county where the tax was collected.
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