Wash. State Ass'n of Counties v. State

CourtWashington Supreme Court
DecidedJanuary 27, 2022
Docket99230-4
StatusPublished

This text of Wash. State Ass'n of Counties v. State (Wash. State Ass'n of Counties v. State) is published on Counsel Stack Legal Research, covering Washington Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Wash. State Ass'n of Counties v. State, (Wash. 2022).

Opinion

NOTICE: SLIP OPINION (not the court’s final written decision)

The opinion that begins on the next page is a slip opinion. Slip opinions are the written opinions that are originally filed by the court. A slip opinion is not necessarily the court’s final written decision. Slip opinions can be changed by subsequent court orders. For example, a court may issue an order making substantive changes to a slip opinion or publishing for precedential purposes a previously “unpublished” opinion. Additionally, nonsubstantive edits (for style, grammar, citation, format, punctuation, etc.) are made before the opinions that have precedential value are published in the official reports of court decisions: the Washington Reports 2d and the Washington Appellate Reports. An opinion in the official reports replaces the slip opinion as the official opinion of the court. The slip opinion that begins on the next page is for a published opinion, and it has since been revised for publication in the printed official reports. The official text of the court’s opinion is found in the advance sheets and the bound volumes of the official reports. Also, an electronic version (intended to mirror the language found in the official reports) of the revised opinion can be found, free of charge, at this website: https://www.lexisnexis.com/clients/wareports. For more information about precedential (published) opinions, nonprecedential (unpublished) opinions, slip opinions, and the official reports, see https://www.courts.wa.gov/opinions and the information that is linked there. For the current opinion, go to https://www.lexisnexis.com/clients/wareports/. FILE THIS OPINION WAS FILED FOR RECORD AT 8 A.M. ON IN CLERK’S OFFICE JANUARY 27, 2022 SUPREME COURT, STATE OF WASHINGTON JANUARY 27, 2022 ERIN L. LENNON SUPREME COURT CLERK

IN THE SUPREME COURT OF THE STATE OF WASHINGTON

WASHINGTON STATE ) ASSOCIATION OF COUNTIES, a ) No. 99230-4 Washington nonprofit association; ) SNOHOMISH COUNTY, a ) Washington municipal entity; ) KITTITAS COUNTY, a Washington ) municipal entity; and WHITMAN ) En Banc COUNTY, a Washington ) municipal entity; ) ) Respondents, ) v. ) ) STATE OF WASHINGTON, ) ) Filed: January 27, 2022 Petitioner. ) _______________________________)

YU, J. — This case concerns the amount of reimbursement that counties are

entitled to from the State for costs associated with purchasing, installing, and

operating additional ballot boxes. In order to answer that question, we must

consider the relationship between RCW 29A.40.170 (the ballot box statute), RCW

29A.04.430 (the reimbursement statute, hereinafter referred to as Section 430), and For the current opinion, go to https://www.lexisnexis.com/clients/wareports/. Wash. State Ass’n of Counties et al., v. State, No. 99230-4

RCW 43.135.060 (the unfunded mandate statute). We must also consider the

constitutional challenges to Section 430 raised by the respondents and the trial

court.

We hold that Section 430 controls over the unfunded mandate statute and

provides reimbursement only of the State’s proportional share for the costs of

compliance with the ballot box statute. Further, we hold that the 2020 amendment

of Section 430 does not violate article II, section 37 of the Washington

Constitution and that the respondents Snohomish, Kittitas, and Whitman Counties

(the Counties) cannot claim any vested right that would require us to invalidate the

retroactive effect of Section 430. We therefore reverse the order granting partial

summary judgment and remand to the trial court for further proceedings.

BACKGROUND

The State of Washington sought direct review of a trial court order granting

partial summary judgment to the Counties and the Washington State Association of

Counties (WSAC). 1 The State contends that it is required to reimburse political

subdivisions only for its proportional share of any election related costs, pursuant

to Section 430 and RCW 29A.04.410-.470 (the election cost statutes).

Respondents claim that all counties are entitled to full reimbursement for the costs

1 WSAC is the coordinating agency for the counties of Washington, authorized by RCW 36.32.350.

2 For the current opinion, go to https://www.lexisnexis.com/clients/wareports/. Wash. State Ass’n of Counties et al., v. State, No. 99230-4

of adding ballot drop boxes in their respective counties, in accordance with the

unfunded mandate statute.

A. Background on elections in Washington State

In Washington, county auditors are “ex officio the supervisor[s] of all

primaries and elections, general or special,” in their counties. RCW 29A.04.216.

Auditors are responsible for “provid[ing] the supplies and materials necessary for

the conduct of elections,” including ballot drop boxes. 2 Id. They “shall also

apportion to the county, each city, town, or district, and to the state of Washington,

its share of the expense of such primaries and elections.” Id. The auditors use a

reimbursement process governed by RCW 29A.04.410-.470 (the election cost

statutes) to recover each jurisdiction’s proportional share of election costs.

The county election office must keep track of all expenses related to an

election in order to allocate costs to other jurisdictions. Auditors then follow the

reimbursement process outlined in the Budgeting, Accounting, and Reporting

System, Generally Accepted Accounting Principles (BARS GAAP) Manual, which

is a uniform “system of accounting and reporting for all local governments,”

created by the state auditor. 3 RCW 29A.04.420(3); RCW 43.09.200. This manual

treats operating expenses and capital expenses differently. “Operating expenses”

2 Mail ballots are required for every election. RCW 29A.40.010. Voters can submit their ballots by mail or drop box. RCW 29A.40.091(4). 3 The BARS GAAP Manual is available online at https://sao.wa.gov/bars-annual- filing/bars-gaap-manual/.

3 For the current opinion, go to https://www.lexisnexis.com/clients/wareports/. Wash. State Ass’n of Counties et al., v. State, No. 99230-4

include salaries and wages, benefits, supplies, and services, as well as equipment

that falls below the capital threshold (which for most counties is $5,000). Clerk’s

Papers (CP) at 661. “Capital expenses” are any expense above the capital

threshold.

Operating costs are allocated by either the number of issues and offices on

the ballot or the number of registered voters in each jurisdiction. Capital expenses

may be allocated using one of two methods. Counties have discretion to choose

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