Appellate Decisions Oct 1-5 2012

Austin executed a real estate purchase and sale agreement for the purchase of the Ettls’ property. On the day of closing, the Ettls provided Austin with a real property transfer disclosure statement (Form 17), which disclosed two proposed local improvement districts. The Ettls’ statement did not disclose these districts’ potential costs. Austin did not seek

Erdman was an elder of Chapel Hill Presbyterian Church. She became Chapel Hill’s executive for stewardship and reported to the church’s senior pastor, Dr. Mark Toone. Toone taught classes at the church and led tours of sites that were religiously and historically significant. Erdman questioned whether the tours would adversely affect Chapel Hill’s tax-exempt status.

In 1988, voters approved Initiative 97, which enacted the Model Toxics Control Act (MTCA), RCW70.105D, and created the hazardous substances tax (HST), RCW 82.21. The HST is imposed on the first in-state possession of any toxic substance, including motor vehicle fuel, and revenue collected is used to fund hazardous substances cleanup under the MTCA. HST