Washington Court of Appeals Denies Taxpayer’s Motion for Reconsideration of Opinion Regarding Seattle’s Graduated Tax

The Washington Court of Appeals Aug. 7 denied Taxpayer’s motion for reconsideration but ordered changes in its opinion dated July 15 regarding the city of Seattle’s graduated income tax. The appeals court ordered a change in certain sentences on Page 28 and 29 and the addition of a citation on Page 29. In its prior opinion, the appeals court noted that the city did have a statutory authority to levy a net individual income tax. However, the state constitution required that all taxes be uniform upon the same class of property within the territorial limits of the authority levying the ...