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Division 1 Court of Appeals

SHG Garage SPE et al v City of Seattle. To help fund a number of waterfront improvement projects, the City of Seattle created a local improvement district (LID) which imposed an assessment of $160 million on various downtown waterfront property owners. While some property owners paid the assessment, others objected and proceeded before a hearing examiner. The hearing examiner recommended confirmation of the assessments to the City Council, and the Council adopted that recommendation. The owners appealed the decision to the superior court which annulled the assessments and ordered the City to refund all assessments paid to date. The City appeals. COA #851471. King County Superior Court #21-2-10100-0.