st3 mvet challenge

Black et al. v. Central Puget Sound Regional Transit Authority argues that the statute authorizing the ST3 motor vehicle excise tax violates the state constitution. The authorizing legislation amended an existing vehicle valuation schedule that Sound Transit was supposed to use for calculating taxes by temporarily displacing it with an unpublished, uncodified, repealed version from 1996. Worse yet, Sound Transit didn’t even use the 1996 schedule that the statute claimed to require, but instead implemented a related, 1999 version. The Washington Supreme Court heard argument on September 10, 2019. A decision is imminent, and could result in overturning the entire 0.8% ST3 MVET and refunds of hundreds of millions of dollars to area taxpayers.

Selected Case Documents:

01 - Complaint
02 - Plaintiffs’ Appeal Brief
03 - Sound Transit Opposition Brief
04 - State of Washington Opposition Brief
05 - Plaintiffs’ Reply Brief
06 - Buildings and Trades Amicus Brief
07 - Senators O’Ban and Padden Amicus Brief
08 - We the Governed Amicus Brief
09 - Sound Transit Response to Amici
10 - State Response to Amici
11 - Plaintiff Response to Amici
12 - State’s Letter Brief on Schedules
13 - Full Oral Argument
14 - Oral Argument Excerpt: Financial Threat to Sound Transit