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125110.0002/8538089.1
PETITION FOR WRIT OF REVIEW - 1 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
SUPERIOR COURT OF WASHINGTON FOR KING COUNTY
TRACFONE, INC., Petitioner, v. CITY OF RENTON, Respondent.
)))))))))))
No. PETITION FOR WRIT OF REVIEW
Petitioner TracFone, Inc. (“TracFone”) alleges as follows:
PARTIES
1. Petitioner TracFone is a Florida corporation doing business in the State of
Washington.
2. Defendant City of Renton (“Renton”) is a city of the State of Washington.
JURISDICTION AND VENUE
3. TracFone seeks judicial review of the final decision of the City of Renton
Hearing Examiner, issued June 9, 2021, upholding an assessment of Renton telephone utility
tax against TracFone. Renton Municipal Code (“RMC”) 5-26-19 provides for taxpayers to
obtain judicial review of a Hearing Examiner Decision regarding a tax assessment by filing a
Petition for Writ of Review with the court “under the provisions of RCW 7.16.040” within 20
days of the Hearing Examiner’s Decision.
DocuSign Envelope ID: 1CB4E434-2F47-4475-A8DC-1099D3FC6377
FILED
2021 JUN 29 02:05 PM
KING COUNTY
SUPERIOR COURT CLERK
E-FILED
CASE #: 21-2-08552-7 KNT
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125110.0002/8538089.1
PETITION FOR WRIT OF REVIEW - 2 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
4. TracFone submits this petition and accompanying affidavit pursuant to RCW
7.16.040 et seq.
5. Venue is proper pursuant to RCW 4.12.025 because Defendant City of Renton
is a resident of King County.
ALLEGATIONS
6. TracFone is a non-facilities-based seller of prepaid wireless airtime. TracFone
purchases wireless airtime from facilities-based carriers and resells the airtime on a prepaid
basis at both retail (to end-users) and at wholesale (to businesses who purchase prepaid
wireless airtime from TracFone for the purpose of reselling it). TracFone does not own,
operate or manage any telecommunications facilities in Renton or anywhere else.
7. RCW 35A.82.060 authorizes code cities, such as Renton, to impose a
municipal telephone utility tax on persons engaged in the “telephone business” as defined by
RCW 82.16.010(7)(b)(iii), measured by the portion of the company’s network telephone
service income derived from “intrastate toll telephone service” while prohibiting the
imposition of tax on “charges for network telephone service that is purchased for the purpose
of resale.”
8. In June 2013, Tax Recovery Services, LLC (“TRS”), a contingent fee auditing
company, approached the City of Renton about performing a utility tax audit on TracFone
under a contingent fee audit contract that TRS had entered into with the City in 2011. In
February 2014, Renton sent TracFone a letter informing TracFone that the City had
authorized TRS to conduct a telephone utility tax audit of TracFone.
9. TRS’s audit of TracFone proceeded over more than three years, until August
2017, when TRS completed the audit and provided the City with its proposed assessment.
After completing the audit, TRS recommended that the City delay issuing the assessment
while TRS awaited the result of litigation that TracFone was a party to in Springfield,
Missouri, regarding that city’s municipal utility tax.
DocuSign Envelope ID: 1CB4E434-2F47-4475-A8DC-1099D3FC6377
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125110.0002/8538089.1
PETITION FOR WRIT OF REVIEW - 3 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
10. When that litigation resulted in a finding that TracFone’s wholesale sales were
true wholesale sales of telephone service, not subject to city utility tax, TRS told Renton that
TRS thought the decision was distinguishable and in February 2019 recommended that
Renton authorize TRS to issue the assessment it had completed in August 2017.
11. On February 14, 2019, TRS, as Renton’s agent, issued an assessment asserting
(a) $30,325.00 of utility tax on the portion of TracFone’s retail sales of wireless airtime
estimated to be to Renton residents and attributable to intrastate calling, (b) $116,783.72 of
additional utility tax on the estimated value of TracFone’s wholesale sales of wireless airtime
to retailers and distributers estimated to have been subsequently purchased by Renton
residents from third-party retailers and used to make intrastate phone calls, (c) penalties of
$36,777.30, and (d) interest of $142,259.04, for a total assessment of $326,145.06.
12. TracFone timely requested a conference for review of the assessment pursuant
to RMC 5-26-18.A, following which Renton issued a Final Determination “that the City’s
February 14, 2019 assessment was correct,” which Final Determination asserted additional
interest through a revised payment due date of November 6, 2019, and informed TracFone
that TracFone was required by RMC 5-26-18.B to pay the assessment in full (in the amount of
$336,442.69) in order to appeal the assessment to the Renton Hearing Examiner.
13. As required by the ordinance, TracFone paid the assessment in full and timely
appealed to the Renton Hearing Examiner.
14. The parties both filed summary judgment motions. TracFone sought summary
judgment as to (1) whether the statutory definition of “telephone business” includes non-
facilities based sellers of prepaid wireless airtime and (2) if so, whether RCW 35A.82.060
prohibits Renton from measuring telephone utility tax by TracFone’s income from sales of
prepaid wireless airtime to retailers and distributors who purchase the airtime for purposes of
resale.
15. TracFone also filed prehearing motions (1) to compel complete production of
the audit file (2) to preclude the testimony of Garth Ashpaugh, the City’s putative expert
DocuSign Envelope ID: 1CB4E434-2F47-4475-A8DC-1099D3FC6377
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125110.0002/8538089.1
PETITION FOR WRIT OF REVIEW - 4 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
witness, and (3) to preclude the introduction of certain exhibits that were not part of the audit
file.
16. On March 12, 2021, the Hearing Examiner issued its Findings of Fact,
Conclusions of Law and Ruling on TracFone and City Motions for Partial Summary
Judgment, in which the Hearing Examiner, among other errors, made findings of fact as to
disputed facts, and ruled that TracFone is subject to Renton utility tax not only on the amounts
assessed by TRS (which included TracFone’s wholesale sales of airtime to retailers and
distributors) but also on its sales of handsets, an error invited by the City’s “expert witness”
who “collectively” defined airtime cards and handsets as “equipment.”
17. TracFone moved for reconsideration on the grounds that (1) it is improper to
decide disputed issues of fact on summary judgment and (2) sales of “equipment,” including
handsets are defined by statute as “competitive telephone service,” which is outside the
statutory definition of “telephone business” and not subject to city utility tax.
18. On April 19, 2021, after the City both (1) acknowledged that competitive
telephone service is not subject to city utility tax and (2) confirmed that the TRS assessment
did not attempt to impose utility tax on TracFone’s handset sales, the Hearing Examiner
issued its Partial Summary Judgment Ruling upon Reconsideration, which acknowledged that
the “SJ Ruling erroneously addressed an issue that was not raised by the parties” when it
“concluded that TracFone gross income from its sale of handsets are subject to the utility tax”
and stated that the “SJ ruling should not be construed as finding that the City’s utility tax
applies to the sale of TracFone handsets,” but otherwise affirming its March 12, 2021,
Findings of Fact, Conclusions of Law and Ruling on TracFone and City Motions for Partial
Summary Judgment.
19. On May 27, 2021, the Hearing Examiner conducted a hearing for the limited
purpose of determining the amount of tax due under its rulings on summary judgment and
reconsideration.
DocuSign Envelope ID: 1CB4E434-2F47-4475-A8DC-1099D3FC6377
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125110.0002/8538089.1
PETITION FOR WRIT OF REVIEW - 5 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
20. On June 9, 2021, the Hearing Examiner issued its Findings of Fact,
Conclusions of Law, and Final Decision.
21. RMC 5-26-19 provides for taxpayers to obtain judicial review of a Hearing
Examiner decision regarding a tax assessment by filing a Petition for Writ of Review “under
the provisions of RCW 7.16.040” within 20 days of the Hearing Examiner’s decision. By
filing this Petition for Writ of Review within 20 days of the Hearing Examiner’s Final
Decision, TracFone seeks judicial review of the Hearing Examiner’s decisions discussed
above.
22. Cities do not have inherent taxing authority but only have such taxing authority
as is granted to them by statute.
23. RCW 35A.82.060 grants code cities, like Renton authority to impose utility tax
on persons engaged in the “telephone business” as defined by RCW 82.16.010(7)(iii), which
in turn is defined as the business of providing “network telephone service” as defined by
RCW 82.16.010(7)(ii). Properly construed, the activity of providing network telephone
service can only be engaged in by network telephone carriers who own, operate, and manage
telephone networks. Because TracFone is not a network carrier and does not own, operate or
manage any telephone networks, TracFone is not engaged in the “telephone business” as
defined by RCW 82.16.010(7)(iii) and Renton is not authorized to impose utility tax on any
portion of TracFone’s income.
24. Even if persons other than network carriers could be engaged in the “telephone
business” and if TracFone’s sales of prepaid wireless airtime are sales of “network telephone
service,” RCW 35A.62.060 expressly prohibits cities from imposing tax on “charges for
network telephone service that is purchased for the purpose of resale.” Roughly 80% of the
tax assessed was imposed on the estimated value of prepaid wireless airtime TracFone sold at
wholesale to retailers and distributors who purchased the prepaid wireless airtime for the
purpose of resale, which amounts Renton is expressly prohibited from imposing utility tax on.
DocuSign Envelope ID: 1CB4E434-2F47-4475-A8DC-1099D3FC6377
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125110.0002/8538089.1
PETITION FOR WRIT OF REVIEW - 6 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
PRAYER FOR RELIEF
TracFone prays for the following relief:
1. That the Court issue an order directing the City of Renton to prepare a certified
record of the appeal and file same with the Court for judicial review of the Hearing
Examiner’s decisions.
2. That the Court reverse the decisions of the City of Renton Hearing Examiner,
cancel the Assessment, and award TracFone a refund of all amounts TracFone paid that have
not yet been refunded, together with refund interest on all refunded amounts or remand to the
Hearing Examiner to order a refund consistent with such ruling.
DATED: June 29, 2021
LANE POWELL PC
ByScott M. Edwards, WSBA No. 26455Telephone: 206.223.7000Facsimile: 206.223.7107Attorneys for Petitioner TracFone Wireless, Inc.
ByScott M. Edwards, WSBA No Telephone: 206 223 7000
DocuSign Envelope ID: 1CB4E434-2F47-4475-A8DC-1099D3FC6377
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125110.0002/8538089.1
PETITION FOR WRIT OF REVIEW - 7 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
STATE OF FLORIDA )
) ss:
COUNTY OF DADE ___________ ) I am the Vice President Corporate Taxation for Petitioner TracFone Wireless, Inc., and as such am authorized to verify on its behalf the foregoing petition. I have read the foregoing petition, know the contents thereof, and believe the same to be true.
TRACFONE WIRELESS, INC.
Chesley Dillon
Vice President Corporate Taxation
SUBSCRIBED AND SWORN to before me this 29th day of June, 2021.
(Signature of Notary)
(Print or stamp name of Notary)
NOTARY PUBLIC in and for the State
of Florida, residing at .
My Appointment Expires: .
DocuSign Envelope ID: 1CB4E434-2F47-4475-A8DC-1099D3FC6377
MIAMI-DADE
SOLSIRE C FRANCES
Florida
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125110.0002/8538089.1
PETITION FOR WRIT OF REVIEW - 8 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
CERTIFICATE OF SERVICE
I hereby certify under penalty of perjury under the laws of the State of Washington
and the United States that, on June 29, 2021, I caused a true and correct copy of the foregoing
to be served on the following person(s) at the address and in the manner indicated below:
Cynthia MoyaRenton City Clerk1055 So. Grady WayRenton, WA 98057cmoya@rentonwa.govcityclerk@rentonwa.gov
☒by Electronic Mail
by Facsimile Transmission
by First Class Mail
☒by Hand Delivery
by Overnight Delivery
Kari L. SandOgden Murphy Wallace P.L.L.C. 901 Fifth Avenue, Suite 3500Seattle, WA 98164 ksand@omwlaw.com
☒by Electronic Mail
by Facsimile Transmission
by First Class Mail
by Hand Delivery
by Overnight Delivery
Phil Olbrechtsolbrechtslaw@gmail.com ☒by Electronic Mail
by Facsimile Transmission
by First Class Mail
by Hand Delivery
by Overnight Delivery
DATED this 29th day of June, 2021, at Seattle, Washington.
Maria G. Raines, Legal Assistant
at Seattle, Washington.
Maria G. Raines, Legal Assistant
125110.0002/8541539.1
KING COUNTY SUPERIOR COURT
CASE ASSIGNMENT AREA DESIGNATION and CASE INFORMATION COVER SHEET
(CICS)
Pursuant to King County Code 4A.630.060, a faulty document fee of $15 may be assessed to new case
filings missing this sheet.
CASE NUMBER: ______________________________________________________________________
(Provided by the Clerk)
CASE CAPTION: TracFone, Inc. v. City of Renton
(New case: Print name of person starting case vs. name of person or agency you are filing against.)
(When filing into an existing family law case, the case caption remains the same as the original filing.)
Please mark one of the boxes below:
☐☐ Seattle Area, defined as:
All of King County north of Interstate 90 and including all of the
Interstate 90 right-of-way; all the cities of Seattle, Mercer Island,
Bellevue, Issaquah and North Bend; and all of Vashon and Maury
Islands.
☒☒ Kent Area, defined as:
All of King County south of Interstate 90 except those areas included in
the Seattle Case Assignment Area.
I certify that this case meets the case assignment criteria, described in King County LCR 82(e).
s/Scott M. Edwards No. 26455 06/29/21
Signature of Attorney WSBA Number Date
or
________________________________________ _______________
Signature of person who is starting case Date
_________________________________________________________________________________
Address, City, State, Zip Code of person who is starting case if not represented by attorney
Page 2 of 5
Civil-CICS Revised 01/2021
125110.0002/8541539.1
KING COUNTY SUPERIOR COURT
CASE ASSIGNMENT AREA DESIGNATION and CASE INFORMATION COVER SHEET
CIVIL
Please check the category that best describes this case.
APPEAL/REVIEW
☐ Administrative Law Review (ALR 2)*
(Petition to the Superior Court for review of
rulings made by state administrative
agencies.( e.g. DSHS Child Support, Good to
Go passes, denial of benefits from
Employment Security, DSHS)
☐ Board of Industrial Insurance Appeals –
Workers Comp (ALRLI 2)*
(Petition to the Superior Court for review of
rulings made by Labor & Industries.)
☐ DOL Revocation (DOL 2)*
(Appeal of a DOL revocation Implied consent-
Test refusal ONLY.) RCW 46.20.308(9)
☐ Subdivision Election Process Review (SER 2)*
(Intent to challenge election process)
☐ Voter Election Process Law Review (VEP 2)*
(Complaint for violation of voting rights act)
☐ Petition to Appeal/Amend Ballot Title (BAT 2)
CONTRACT/COMMERCIAL
☐ Breach of Contract (COM 2)*
(Complaint involving money dispute where a
breach of contract is involved.)
☐ Commercial Contract (COM 2)*
(Complaint involving money dispute where a
contract is involved.)
☐ Commercial Non-Contract (COL 2)*
(Complaint involving money dispute where
no contract is involved.)
☐ Third Party Collection (COL 2)*
(Complaint involving a third party over a
money dispute where no contract is
involved.)
JUDGMENT
☐ Abstract, Judgment, Another County (ABJ 2)
(A certified copy of a judgment docket from
another Superior Court within the state.)
☐ Confession of Judgment (CFJ 2)*
(The entry of a judgment when a defendant
admits liability and accepts the amount of
agreed-upon damages but does not pay or
perform as agreed upon.)
☐ Foreign Judgment (from another State or
Country) (FJU 2)
(Any judgment, decree, or order of a court of
the United States, or of any state or territory,
which is entitled to full faith and credit in this
state.)
☐ Tax Warrant or Warrant (TAX 2)
(A notice of assessment by a state agency or
self-insured company creating a
judgment/lien in the county in which it is
filed.)
☐ Transcript of Judgment (TRJ 2)
(A certified copy of a judgment from a court
of limited jurisdiction (e.g. District or
Municipal court) to a Superior Court.)
PROPERTY RIGHTS
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Civil-CICS Revised 6/2016
125110.0002/8541539.1
☐ Condemnation/Eminent Domain (CON 2)*
(Complaint involving governmental taking of
private property with payment, but not
necessarily with consent.)
☐ Foreclosure (FOR 2)*
(Complaint involving termination of
ownership rights when a mortgage or tax
foreclosure is involved, where ownership is
not in question.)
☐ Land Use Petition (LUP 2)*
(Petition for an expedited judicial review of a
land use decision made by a local
jurisdiction.) RCW 36.70C.040
☐ Property Fairness Act (PFA 2)*
(Complaint involving the regulation of
private property or restraint of land use by a
government entity brought forth by Title 64.)
☐ Quiet Title (QTI 2)*
(Complaint involving the ownership, use, or
disposition of land or real estate other than
foreclosure.)
☐ Residential Unlawful Detainer (Eviction)
(UND 2)
(Complaint involving the unjustifiable
retention of lands or attachments to land,
including water and mineral rights.)
☐ Non-Residential Unlawful Detainer (Eviction)
(UND 2)
(Commercial property eviction.)
OTHER COMPLAINT/PETITION
☐ Action to Compel/Confirm Private Binding
Arbitration (CAA 2)
(Petition to force or confirm private binding
arbitration.)
☐ Assurance of Discontinuance (AOD 2)
(Filed by Attorney General’s Office to
prevent businesses from engaging in
improper or misleading practices.)
☐ Birth Certificate Change(PBC 2)
(Petition to amend birth certificate)
☐ Bond Justification (PBJ 2)
(Bail bond company desiring to transact
surety bail bonds in King County facilities.)
☐ Change of Name (CHN 5)
(Petition for name change, when domestic
violence/anti-harassment issues require
confidentiality.)
☐ Certificate of Rehabilitation (CRR 2)
(Petition to restore civil and political rights.)
☐ Certificate of Restoration Opportunity(CRP 2)
(Establishes eligibility requirements for
certain professional licenses)
☐ Civil Commitment (sexual predator) (PCC 2)
(Petition to detain an individual
involuntarily.)
☐ Notice of Deposit of Surplus Funds (DSF 2)
(Deposit of extra money from a foreclosure
after payment of expenses from sale and
obligation secured by the deed of trust.)
☐ Emancipation of Minor (EOM 2)
(Petition by a minor for a declaration of
emancipation.)
☐ Foreign Subpoena (OSS 2)
(To subpoena a King County resident or
entity for an out of state case.)
☐ Foreign Protection Order (FPO 2)
(Registering out of state protection order)
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Civil-CICS Revised 6/2016
125110.0002/8541539.1
☐ Frivolous Claim of Lien (FVL 2)
(Petition or Motion requesting a
determination that a lien against a mechanic
or materialman is excessive or unwarranted.)
☐ Application for Health & Safety Inspection
(HSI 2)
☐ Injunction (INJ 2)*
(Complaint/petition to require a person to
do or refrain from doing a particular thing.)
☐ Interpleader (IPL 2)
(Petition for the deposit of disputed earnest
money from real estate, insurance proceeds,
and/or other transaction(s).)
☐ Malicious Harassment (MHA 2)*
(Suit involving damages resulting from
malicious harassment.) RCW 9a.36.080
☐ Non-Judicial Filing (NJF 2)
(See probate section for TEDRA agreements.
To file for the record document(s) unrelated
to any other proceeding and where there will
be no judicial review.)
☐ Other Complaint/Petition (MSC 2)*
(Filing a Complaint/Petition for a cause of
action not listed)
☐ Minor Work Permit (MWP 2)
(Petition for a child under 14 years of age to
be employed)
☐ Perpetuation of Testimony (PPT 2)
(Action filed under CR 27)
☐ Petition to Remove Restricted Covenant
(RRC 2)
Declaratory judgment action to strike
discriminatory provision of real property
contract.
☐ Public records Act (PRA 2)*
(Action filed under RCW 42.56)
☐ Receivership (RCV 2)
(The process of appointment by a court of a
receiver to take custody of the property,
business, rents and profits of a party to a
lawsuit pending a final decision on
disbursement or an agreement.)
☐ Relief from Duty to Register (RDR 2)
(Petition seeking to stop the requirement to
register.)
☐ Restoration of Firearm Rights (RFR 2)
(Petition seeking restoration of firearms
rights under RCW 9.41.040 and 9.41.047.)
☐ School District-Required Action Plan (SDR 2)
(Petition filed requesting court selection of a
required action plan proposal relating to
school academic performance.)
☐ Seizure of Property from the Commission of
a Crime-Seattle (SPC 2)*
(Seizure of personal property which was
employed in aiding, abetting, or commission
of a crime, from a defendant after
conviction.)
☐ Seizure of Property Resulting from a Crime-
Seattle (SPR 2)*
(Seizure of tangible or intangible property
which is the direct or indirect result of a
crime, from a defendant following criminal
conviction. (e.g., remuneration for, or
contract interest in, a depiction or account of
a crime.))
☐ Structured Settlements- Seattle (TSS 2)*
(A financial or insurance arrangement
whereby a claimant agrees to resolve a
personal injury tort claim by receiving
periodic payments on an agreed schedule
rather than as a lump sum.)
Page 5 of 5
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125110.0002/8541539.1
☐ Vehicle Ownership (PVO 2)*
(Petition to request a judgment awarding
ownership of a vehicle.)
TORT, ASBESTOS
☐ Personal Injury (ASP 2)*
(Complaint alleging injury resulting from
asbestos exposure.)
☐ Wrongful Death (ASW 2)*
(Complaint alleging death resulting from
asbestos exposure.)
TORT, MEDICAL MALPRACTICE
☐ Hospital (MED 2)*
(Complaint involving injury or death resulting
from a hospital.)
☐ Medical Doctor (MED 2)*
(Complaint involving injury or death resulting
from a medical doctor.)
☐ Other Health care Professional (MED 2)*
(Complaint involving injury or death resulting
from a health care professional other than a
medical doctor.)
TORT, MOTOR VEHICLE
☐ Death (TMV 2)*
(Complaint involving death resulting from an
incident involving a motor vehicle.)
☐ Non-Death Injuries (TMV 2)*
(Complaint involving non-death injuries
resulting from an incident involving a motor
vehicle.)
☐ Property Damages Only (TMV 2)*
(Complaint involving only property damages
resulting from an incident involving a motor
vehicle.)
☐ Victims Vehicle Theft (VVT 2)*
(Complaint filed by a victim of car theft to
recover damages.) RCW 9A.56.078
TORT, NON-MOTOR VEHICLE
☐ Other Malpractice (MAL 2)*
(Complaint involving injury resulting from
other than professional medical treatment.)
☐ Personal Injury (PIN 2)*
(Complaint involving physical injury not
resulting from professional medical
treatment, and where a motor vehicle is not
involved.)
☐ Products Liability (TTO 2)*
(Complaint involving injury resulting from a
commercial product.)
☐ Property Damages (PRP 2)*
(Complaint involving damage to real or
personal property excluding motor vehicles.)
☐ Property Damages-Gang (PRG 2)*
(Complaint to recover damages to property
related to gang activity.)
☐ Tort, Other (TTO 2)*
(Any other petition not specified by other
codes.)
☐ Wrongful Death (WDE 2)*
(Complaint involving death resulting from
other than professional medical treatment.)
WRIT
☐ Habeas Corpus (WHC 2)
(Petition for a writ to bring a party before
the court.)
☐ Mandamus (WRM 2)**
(Petition for writ commanding performance
of a particular act or duty.)
☒ Review (WRV 2)**
(Petition for review of the record or decision
of a case pending in the lower court; does
not include lower court appeals or
administrative law reviews.)