Blowing the lid off!
A King County Superior Court judge ordered the city of Seattle to refund a tax paid by some property owners in downtown Seattle after challenging the Local Improvement District used to fund the construction of a waterfront park.
The judge argued that the appraisers included in their evaluation of local property values the effects of the unfinished waterfront revitalization project, which violates the standard that the speculative value is “beyond the knowledge of reasonable certainty.” The COVID-19 pandemic disrupted these assessments, and the city did not properly adjust its valuations, the documents also stated.
“The Court finds that the LID assessment process as conducted by the city was fundamentally flawed. The process was infected from its inception by a rush to judgment by city staff who were apparently anxious to begin collecting revenue based on assessments of a LID improvements far in advance of the completion dates,” the documents read.
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