In Citizens’ Alliance for Property Rights v. Sims, No. 59416-8-1 (Wash. Ct. App. July 7, 2008), the Court of Appeals of the State of Washington held that a county ordinance which prohibited a landowner from clearing 50% to 65% of his property violated a state statute prohibiting counties from imposing a “tax, fee, or charge” on land development.
The court relied on Isla Verde Int. Holdings, Inc. v. City of Camas, 49 P.3d 867 (Wa. 2002) to find that King County Ordinance 15053 §14 violates the prohibition on taxing land development in Rev. Code of Washington 82.02.020. That statute provides, in part:
Except as provided in RCW 82.02.050 through 82.02.090,no county, city, town, or other municipal corporation shall impose anytax, fee, or charge, either direct or indirect, on the construction orreconstruction of residential buildings, commercial buildings,industrial buildings, or on any other building or building space orappurtenance