In Citizens' Alliance for Property Rights v. Sims, the Court of Appeals of Washington held that King County clearing and grading regulations-recently enacted pursuant to the Washington State Growth Management Act-constitute an unlawful "tax, fee, or charge" on the development of land, thereby violating a Washington excise tax preemption statute. The court ruled that the clearing limitations do not qualify under the statutory exception for mitigation of development impacts since they are not calculated on a site-by-site basis. This Note argues that the ruling greatly expands the scope of this statutory limitation on local land-use regulation, compromises Growth Management Act policies, and misconstrues prior case law. If upheld, the decision's approach will significantly constrain municipal authority to protect environmental quality through land-use regulations.
