Thurston County Board of Equalization

Washington State Tax Board Declares Chehalis Tribe’s CTGW LLC Exempt from “Removable” Personal Property Taxation

Matthew L.M. Fletcher1 Comment

Materials here:

BOE Orders 10-14

Brief of Respondent Thurston County Assessor

Chehalis Tribe CTGW Opening Brief

Chehalis Tribe Motion to Intervene

CTGW Chehalis Tribe Brief in Support of Jurisdiction

CTGW Chehalis Tribe Opening Statement.pptx

CTGW Chehalis Tribe Reply Brief

Order Granting Motion to Intervene

Stipulated Decision and Order for Parcel 99740331400

Thurston County Tax Assessment on CTGW LLC Vacated

Matthew L.M. Fletcher

Here is the order:

Order 09-1559

An excerpt:

The pivotal question before the board at hearing was whether CTGW, LLC is an arm of the tribe such that it might be per se exempt from assessment and taxation on “un-attached business personal property located at Great Wolf Lodge.” See Galanda Decl. Exhibit H -01 (Quotation from February 11, 2014 letter from Thurston County Treasurer Shawn· Myers to David Burnett, President, CTGW, LLC). As explained below, the Board finds that  CTGW, LLC is exempt from all assessments and taxes on the un-attached business personal property used exclusively on tribal trust land and that the taxable assessment for each year subject to a petition must be reduced to zero.