Court of Appeals of Washington August 29, 2011, No. 65928-6-I (Puget Sound Energy, Inc. v. City of Bellingham, Finance Department)

Dwyer, C.J.

¶1 As the result of an audit conducted on its behalf, the city of Bellingham assessed tax and penalties against Puget Sound Energy, Inc. (PSE), which provides electric light and power to customers living within the city. PSE thereafter filed a complaint seeking a judgment declaring the city’s tax assessment illegal and ordering a refund of the taxes and penalties imposed.