Washington Supreme Court March 1, 2002, 47895-3, 48417-1, 48442-2 (Hillis Homes, Inc. v. Snohomish County)

Pearson, J.

Consolidated appeals from Snohomish and San Juan Counties challenge the validity of county ordinances which impose fees on new residential subdivisions and housing proposals. We hold that such fees are taxes and that the Legislature has not granted to the counties authority to impose such taxes. Accordingly, the fees are invalid.