Norman J. Bruns and Michelle DeLappe are attorneys in the Seattle office of Garvey Schubert Barer, where they specialize in state and local tax. Bruns is the Idaho and Washington representative of American Property Tax Counsel, the national affiliation of property tax attorneys. Bruns can be reached at [email protected]. DeLappe can be reached at [email protected]. The views expressed here are the authors' own and not that of ALM's Real Estate Media.NOT FOR REPRINT
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