Automotive United Trades Organization v. State

Summary

The Washington Supreme Court considered an as-applied constitutional challenge to Washington’s hazardous substances tax on petroleum under article II, section 40 of the Washington Constitution. The court held that the challenge was not barred by unreasonable delay or laches, but affirmed summary judgment for the State because the constitutional provision does not require revenue from a tax levied primarily for hazardous-substance cleanup to be used exclusively for highway purposes.

Holdings

1. A constitutional challenge to legislation may not be barred under the Uniform Declaratory Judgments Act's reasonable-time doctrine or by laches, even where the plaintiffs waited 22 years to sue.
2. The hazardous substances tax is constitutional because article II, section 40 requires exclusive highway use only for state revenue intended to be used for highway purposes and excludes taxes or excises not levied primarily for highway purposes.

Questions Presented

1. Whether the plaintiffs' constitutional challenge to the hazardous substances tax was barred by the Uniform Declaratory Judgments Act's reasonable-time requirement or by laches.
2. Whether the hazardous substances tax imposed on petroleum products, including motor vehicle fuel, violates article II, section 40 of the Washington Constitution because its proceeds are not used exclusively for highway purposes.

Disposition

reversed_and_remanded