Washington’s Top Court: In-Lieu-Of-Tax Payments By Tribes Not Unconstitutional

Mealey's (December 23, 2016, 11:58 AM EST) -- OLYMPIA, Wash. — The Washington Supreme Court on Dec. 22 upheld the legality of a 2014 measure expanding the types of Indian properties eligible for property tax exemptions to include tribal businesses, finding that a tribe’s payment to the city of Snoqualmie in lieu of property taxes on the tribe’s off-reservation hotel and spa is not a tax and, therefore, is not subject to the tax requirements of the state constitution (City of Snoqualmie v. King County Executive Dow Constantine, et al., No. 91534-2, Wash. Sup.)....