Finance
Auditor - Current Issues in the State Auditor's Office, by Jean Wilkinson, Office of the Attorney General, Advisor to the Office of the State Auditor. Information Bulletin No. 526 (2006), Legal Notes, Proceedings of October 4-6, 2006.
Auditor - The First 100 Days: Progress Report on the State Auditor's Performance Audit Program, by Brian Sonntag, Washington State Auditor. Information Bulletin No. 524 (2006), Legal Notes, Proceedings of May 3-5, 2006, pp. 2-1 - 2-11.
Auditor - Hot Topics from the State Auditor's Office, by Mary Jo Diaz, Assistant Attorney General. Information Bulletin No. 494 (1996), Legal Notes, Proceedings of May 8-10, 1996, pp. 17-1 - 17-23.
Auditor - Current Audit Issues--Hot Topics, by Mary Jo Diaz, Assistant Attorney General Information Bulletin No. 489 (1995), Legal Notes, Proceedings of April 26-28, 1995, pp. 4-1 - 4- 18, 4a-f. [File name: 489-4WP.ZIP]
Bankruptcy - Bankruptcy Overview, by Christopher M. Alston and Dillon E Jackson, Foster Pepper &Shefelman. Information Bulletin No. 509 (2001) Legal Notes, Proceedings of May 2-4, 2001, pp. 5-1 - 5-33.
Bankruptcy - City as Creditor in Bankruptcy Proceedings, by Michael G. Wickstead, Attorney, Ogden, Ogden, Murphy & Wallace, Seattle. Information Bulletin No. 442 (1986), Legal Notes, Proceedings of June 26-27, 1986, pp. 116-124.
Bankruptcy - Practical World of Bankruptcy Law for the Municipal Lawyer, by J Todd Tracy, Ogden Murphy Wallace. Information Bulletin No. 515 (2003) Legal Notes, Proceedings of April 30-May 2, 2003, pp. 6-1 - 6-16.
Bids and Bidding - Bidding in Washington, by Mark O. Erickson, City Attorney of Olympia. Information Bulletin No. 458 (1989), Legal Notes, Proceedings of October 26-28, 1988, pp. 127-136.
Bids and Bidding - Disclosing Proprietary Information Obtained in Competitive Bidding, by Rocco N. Treppiedi, Assistant City Attorney of Spokane. WSAMA Proceedings, November 9-10, 1984, pp. 206-210. Information Bulletin No. 432, Legal Notes (1985), pp. 206-210.
Bids and Bidding - Escrow Bid Documentation, by William G. Boland, Assistant Attorney General, State of Washington. Information Bulletin No. 451 (1988), Legal Notes, Proceedings of October 22-24, 1987, pp. 121-137.
Bids and Bidding - Selected Problem Areas in Public Bidding, by Richard N. Little, Jr., Assistant City Attorney of Bellingham. Information Bulletin No. 488 (1994), Legal Notes, Proceedings of October 5-7, 1994, pp. 6-1 - 6-9.
Bond and Debt Administration - Avis Peculiaris: How to Know an Inadvertent IDB When You See One, Hugh D. Spitzer, Attorney, Roberts & Shefelman, Seattle. WSAMA Proceedings, November 9-10, 1984, pp. 183-190. Information Bulletin No. 432, Legal Notes (1985), pp. 183-190.
Bond and Debt Administration - Effects of Proposed Tax Reform Act (H.R. 3838) on Tax Exempt Municipal Bonds -- Impact on City Officials, Including City Attorneys, by Hugh A. Spitzer, Attorney, Roberts & Shefelman, Seattle. Information Bulletin No. 442 (1986), Legal Notes, Proceedings of June 26-27, 1986, pp. 76-78.
Bond and Debt Administration - H.R. 3838 v. H.R. 3838 = ?: The Changing World of Tax Reform Legislation and Tax Exempt Bonds in Washington, D.C. and How It Affects Washington Cities and Members of WSAMA, by Patrick W. Dunn, Attorney, Riddell, Williams, Bullitt & Walkinshaw, Seattle. Information Bulletin No. 442 (1986), Legal Notes, Proceedings of June 26-27, 1986, pp. 45-75
Bond and Debt Administration - Proposed Federal Tax Reform and Its Effect on Municipal Bonds -- Overview and Status of H.R. 3838, by Forrest W. Walls, Attorney, Preston, Thorgrimson, Ellis & Holman, Seattle. Information Bulletin No. 442 (1986), Legal Notes, Proceedings of June 26-27, 1986, pp. 36-44.
Bond and Debt Administration - Recent Developments in State Law Pertaining to Municipal Financing, by James Gay, Partner, Roberts & Shefelman, Seattle. WSAMA Proceedings, November 9-10, 1984, pp. 177-180. Information Bulletin No. 432, Legal Notes (1985), pp. 177-180.
Bond and Debt Administration - Tax Exempt Bonds under the Tax Reform Act of 1986, by Cheryl L. Duryea, Attorney, Duryea, Murphy, Davenport & Van Winkle, Olympia. Information Bulletin No. 444 (1987), Legal Notes, Proceedings of October 12-15, 1986, pp. 179-185.
Bond and Debt Administration - Types of Financing Instruments for Public Projects, by Cheryl L. Duryea, Attorney, Duryea, Houchins, Murphy & Davenport, Olympia. WSAMA Proceedings, November 9-10, 1984, pp. 174-177. Information Bulletin No. 432, Legal Notes (1985), pp. 174-177.
Bond and Debt Administration - WPPSS Litigation Update, by Ellen Donovan, Assistant City Attorney of Seattle. Information Bulletin No. 444 (1987), Legal Notes, Proceedings of October 12-15, 1986, pp. 186-188.
Budgets & Budgeting - Municipal Budget Basics, by Dwight Dively, Director of Finance, City of Seattle. Information Bulletin No. 527 (2007), Legal Notes, Proceedings of April 25-27, 2007, pp. 15-1--15-6.
Business and Occupation Tax - Cable Television B&O Tax Litigation, by Robert H. Ruxin, Attorney, Preston, Thorgrimson, Ellis & Holman, Washington, D.C. and Susan Delanty Jones, Attorney, Preston, Thorgrimson, Ellis & Holman, Seattle. WSAMA Proceedings, June 20-21, 1985, pp. 151-154. Information Bulletin No. 435, Legal Notes (1985), pp. 151-154.
Business and Occupation Tax - Municipal Business and Occupation Tax: Authority and Federal Constitutional Limitation, by Harding T. Roe, Assistant City Attorney of Tacoma. Information Bulletin No. 488 (1994), Legal Notes, Proceedings of October 5-7, 1994, pp. 8-1 - 8- 12.
Business and Occupation Tax - Recent Tacoma Tax Cases of Interest, by Harding T. Roe, Assistant City Attorney, City of Tacoma. Information Bulletin No. 467 (1990), Legal Notes, Proceedings of June 14-15, 1990, pp. 86-90.
Business and Occupation Tax - Update on State B&O Tax Litigation, by William B. Collins, Assistant Attorney General, State of Washington. Information Bulletin No. 467 (1990), Legal Notes, Proceedings of June 14-15, 1990, pp. 77-85.
Business and Occupation Tax - Utility Tax Update, by Carolyn A. Lake, Assistant City Attorney, City of Kent. Information Bulletin No. 467 (1990),Legal Notes, Proceedings of June 14-15, 1990, pp. 61-76.
Credit Cards - Economic Development Councils and Other Matters of Current Interest, by Morgan D. Jacobson, Assistant Chief Examiner, Division of Municipal Corporations, Washington State Auditor's Office and James K. Pharris, Senior Assistant Attorney General, State of Washington. WSAMA Proceedings, November 9-10, 1984, pp. 153-173. Information Bulletin No. 432, Legal Notes (1985), pp. 153-173.
Finance - Nuts and Bolts of Municipal Finance: Hot Topics, by Stacia E. Hollar, Dep[uty for Legal Affairs, Washington State Audito's Office and Stacey Crawshaw-Lewis, Preston Gates & Ellis LLP. Information Bulletin No. 523 (2005),Legal Notes,Proceedings of October 12-14, 2005, pp. 7-1 - 7-13.
Finance - Alternatives for Financing Infrastructure and Facilitating Concurrency, by Steve DiJulio, Foster Pepper & Shefelman. Information Bulletin No. 518 (2004), Legal Notes, Proceedings of May 12-14, 2004, pp. 5-1. - 5-10
Finance - Nuts and Bolts of Municipal Finance: Washington Cities, by Stacey Crawshaw-Lewis and David Thompson, Preston Gates Ellis. Information Bulletin No. 514 (2002), Legal Notes, Proceedings of October 2-4, 2002, pp. 8-1 - 8-18.
Finance - Initiative 695: Cities' Motion and Supporting memorandum for Summary Judgment Regarding Constitutionality and Interpretation of Initiative 695. Information Bulletin No. 506 (2000), Legal Notes, Proceedings of May 3-5, 2000, pp. 2-1--2-31 +.
Finance - Initiative 695: Memorandum Ruling on Summary Judgment; Order Granting Declaratory and Other Relief. Information Bulletin No. 506 (2000), Legal Notes, Proceedings of May 3-5, 2000, pp. 3-1 - 3-28.
Finance - Legislative Response to Initiative 695, by Stan Finkelstein. Information Bulletin No. 506 (2000), Legal Notes, Proceedings of May 3-5, 2000, pp. 4-1 - 4-4.
Finance - Potential Impacts of I-695 on Cities, by Grover E. Cleveland, Foster Pepper & Shefelman, PLLC. Information Bulletin No. 505, Legal Notes, Proceedings of October 6-8, 1999, pp. 16-1 - 16-8+.
Finance - Use of Lodging Tax Revenues and Other Hot Topics From the Auditor's Office, by Stacia E. Hollar. Information Bulletin No. 503 (1999), Legal Notes, Proceedings of April 28-30, 1999, pp. 13-1 - 13-22.
Finance - Hotel/Motel Tax Litigation Update, by Raymond L. Paolella, Yakima City Attorney. Information Bulletin No. 499 (1997), Legal Notes, Proceedings of October 8-10, 1997, pp. 5-1 - 5-6.
Finance - Local Government Fiscal Notes: What Are They? Who Prepares Them? And Why Should We Care? by Thomas J. Lineham, Program Manager, Washington Department of Community, Trade and Economic Development. Information Bulletin No. 499 (1997), Legal Notes, Proceedings of October 8-10, 1997, pp. 18-1 - 18-12.
Finance - Contesting the State Auditor's Cost Bill - An Experience on Appeal, by Dr. James M. Thrasher, Steilacoom. Information Bulletin No.496 (1996), Legal Notes, Proceedings of October 2-4, 1996, pp. 2b-1 - 2b-7.
Finance - Procedure for Appealing Audit Expenses Billed, by Brian E. Buchholz, Asst. Attorney General, Auditor's Office. Information Bulletin No.496 (1996), Legal Notes, Proceedings of October 2-4, 1996, pp. 2a-1 - 2a-b2
Finance - Distinguishing Taxes from Fees in Washington State after Covell, by Sandra L. Cohen, Director, Municipal Law Section, Civil Division, Seattle Law Department, and Hugh D. Spitzer, Partner, Foster Pepper & Shefelman, Seattle. Information Bulletin No. 494 (1996), Legal Notes, Proceedings of May 8-10, 1996, pp. 8-1 - 8-16
Finance - Update on Municipal Finance Issues: Keeping the Auditor Happy, by Stacia E. Hollar, Assistant Attorney General. Information Bulletin No. 486 (1994),Legal Notes,Proceedings of April 27-29, 1994, pp. 11-1 - 11-11.
Finance - Community Redevelopment Financing Act, by Sandra L. Cohen, Director, Municipal Law Section, Seattle Law Department. Information Bulletin No. 477 (1992), Legal Notes, Proceedings of June 18-19, 1991, pp. 7-1 - 7-13.
Finance - The Commercial Paper Investment Issue, by Morgan Jacobson, Manager, Field Operations, State Auditor's Office. Information Bulletin No. 473 (1992), Legal Notes, Proceedings of June 20-21, 1991, pp. 179-183.
Finance - Matters of Current Interest: Accounting and Finance Issues, by Maureen Hart, Senior Assistant Attorney General. Information Bulletin No. 473 (1992), Legal Notes, Proceedings of June 20-21, 1991, pp. 176-178.
Finance - 1990 Criminal Justice Funding Legislation -- Avoiding Audit Pitfalls, by Maureen Hart, Senior Assistant Attorney General, State of Washington. Information Bulletin No. 469 (1991), Legal Notes, Proceedings of October 24-26, 1990, pp. 199-207.
Finance - "Exercising Your Options" -- 1990 Revenue Enhancements for Cities, by Stan Finkelstein, Executive Director, Association of Washington Cities. Information Bulletin No. 469 (1991), Legal Notes, Proceedings of October 24-26, 1990, pp. 190-198.
Finance - Hotel/Motel Tax -- Permissible Uses, by Maureen Hart, Senior Assistant Attorney General, State of Washington. Information Bulletin No. 462 (1989), Legal Notes, Proceedings of June 15-16, 1989, pp. 106-109.
Finance - Investments, Opinions and Updates, by James K. Pharris, Senior Assistant General, State of Washington. Information Bulletin No. 454 (1988), Legal Notes, Proceedings of June 30-July 1, 1988, pp. 127-131.
Finance - Financing Acquisition of Capital Assets through a Financing Lease -- An Attractive Option, by Daniel S. Gottlieb, Attorney, Riddell, Williams, Bullitt & Walkinshaw, Seattle. Information Bulletin No. 446 (1988), Legal Notes, Proceedings of June 18-19, 1987, pp. 151-159.
Finance - Lease Financing by Cities under RCW 35.42.200 et seq.: Miracle or Morass?, by James A. Greenfield, Attorney, Preston, Thorgrimson, Ellis & Holman, Seattle. Information Bulletin No. 446 (1988), Legal Notes, Proceedings of June 18-19, 1987, pp. 160-162.
Finance - Rocks, Pitfalls and Opportunities under 1986 Tax Reform Legislation (House Passed Version and the Senate Finance Committee Version of H.R. 3838), by Rose Marie Van Winkle, Attorney, Duryea, Murphy, Davenport & Van Winkle, Olympia. Information Bulletin No. 442 (1986), Legal Notes, Proceedings of June 26-27, 1986, pp. 79-92.
Finance - The Imposition and Collection of Municipal Fees and Taxes Upon State Agencies and Upon Other Municipalities: A Tale of Two Cases, by James K. Pharris, Senior Assistant Attorney General, State of Washington. WSAMA Proceedings, June 20-21, 1985, pp. 135-138. Information Bulletin No. 435, Legal Notes (1985), pp. 135-138.
Finance - Innovations in Municipal Finance, by Roy J. Koegen, Attorney, Preston, Thorgrimson, Ellis & Holman, Spokane. WSAMA Proceedings, November 9-10, 1984, pp. 181-183. Information Bulletin No. 432, Legal Notes (1985), pp. 181-183.
Finance - Recent Developments in State Law Pertaining to Municipal Financing, by James Gay, Partner, Roberts & Shefelman, Seattle. WSAMA Proceedings, November 9-10, 1984, pp. 177-188.Information Bulletin No. 432, Legal Notes (1985), pp. 177-180.
Finance - Types of Financing Instruments for Public Projects, by Cheryl L. Duryea, Attorney, Duryea, Houchins, Murphy & Davenport, Olympia. WSAMA Proceedings, November 9-10, 1984, pp. 174-177. Information Bulletin No. 432, Legal Notes (1985), pp. 174-177.
Gambling - Use of Gambling Tax Proceeds under American Legion Post No. 32 v. Walla Walla, 116 Wn. 2d (1991), by Joi Saylor, Assistant City Attorney of Seattle. Information Bulletin No. 473 (1992), Legal Notes, Proceedings of June 19-21, 1991, pp. 162-164.
Gambling - Municipal Regulation of Cardrooms / Mini Casinos, by Michael J. Reynolds, City Attorney of Auburn, and Judith C. Ausman, Assistant City Attorney of Auburn. Information Bulletin No. 505, Legal Notes, Proceedings of October 6-8, 1999, pp.4-1 - 4-21.
Investments - The Commercial Paper Investment Issue, by Morgan Jacobson, Manager, Field Operations, State Auditor's Office. Information Bulletin No. 473 (1992), Legal Notes, Proceedings of June 20-21, 1991, pp. 179-183.
Investments - Investments, Opinions and Updates, by James K. Pharris, Senior Assistant General, State of Washington. Information Bulletin No. 454 (1988), Legal Notes, Proceedings of June 30-July 1, 1988, pp. 127-131.
Investments - Municipal Investment Authority -- Overview, by Robert F. Hauth, General Counsel, Municipal Research and Services Center of Washington. WSAMA Proceedings, November 9-10, 1984, pp. 148-153. Information Bulletin No. 432, Legal Notes (1985), pp. 148-153.
Legality of Expenditure - Bargained-For Consideration as an Element of Article 8, Section 795, by Maureen Hart, Senior Assistant Attorney General. Information Bulletin No. 476 (1992), Legal Notes, Proceedings of October 9-11, 1991, pp. 96-102.
Legality of Expenditure - Matters of Current Interest -- Update on Article VIII, Section 7 -- Municipal Bread and Circuses, by James K. Pharris, Senior Assistant Attorney General, State of Washington. Information Bulletin No. 446 (1988), Legal Notes, Proceedings of June 18-19, 1987, pp. 65-68.
Loss of Public Funds and Letters of Representation - Economic Development Councils and Other Matters of Current Interest, by Morgan D. Jacobson, Assistant Chief Examiner, Division of Municipal Corporations, Washington State Auditor's Office and James K. Pharris, Senior Assistant Attorney General, State of Washington. WSAMA Proceedings, November 9-10, 1984, pp. 153-173. Information Bulletin No. 432, Legal Notes (1985), pp. 153-173.
Purchasings - Joint Public/Private Development and Public Procurement Issues, by Jay Reich and Diane Stokke, Kirkpatrick & Lockhart Preston Gates Ellis LLP. 6-1 - 6-20.
Purchasing - Public/Private Partnerships, by Jay A Reich, Preston Gates & Ellis. Information Bulletin No. 517 (2003), Legal Notes, Proceedings of October 1-3, 2003, pp. 8A-1 - 8A-14.
Purchasing - Public/Private Partnerships and Public Procurement Issues, by Tom Wolfendale, Preston Gates & Ellis. Information Bulletin No. 517 (2003), Legal Notes, Proceedings of October 1-3, 2003, pp. 8B-1 - 8B-8.
Purchasing - What's New (and What's Old) in Public/Private Partnerships, by Hugh D. Spitzer, Foster Pepper & Shefelman. Information Bulletin No. 512 (2002), Legal Notes, Proceedings of April 24-26, 2002, pp. 15-1 - 15-9.
Purchasing - WMBE Requirements After Coral Construction, by Jack G. Johnson, Chief Civil Attorney, Seattle Law Department. Information Bulletin No. 477 (1992), Legal Notes, Proceedings of June 18-19, 1991, pp. 8-1 - 8-4.
Purchasing - An Analysis of the Proposed Washington Model Procurement Code, by Jorgen Bader, Assistant City Attorney of Seattle, and Rodney Eng, Assistant City Attorney of Seattle. Information Bulletin No. 446 (1988), Legal Notes, Proceedings of June 18-19, 1987, pp. 163-173.
Taxes and Taxation - Gambling Tax Litigation -- Recent Litigation, by Gary L. Sandersen, Attorney, Halverson & Applegate, P.S., Special Assistant City Attorney of Yakima. Information Bulletin No. 469 (1991), Legal Notes, Proceedings of October 24-26, 1990, pp. 134-145.
Taxes and Taxation - The Imposition and Collection of Municipal Fees and Taxes Upon State Agencies and Upon Other Municipalities: A Tale of Two Cases, by James K. Pharris, Senior Assistant Attorney General, State of Washington. WSAMA Proceedings, June 20-21, 1985, pp. 135-138. Information Bulletin No. 435, Legal Notes (1985), pp. 135-138.
Taxes and Taxation - Initiatives: The Next Round - 722 and 745, by Marc Greenough, Foster Pepper & Shefelman PLLC. Information Bulletin No. 508 (2000), Legal Notes, Proceedings of Otober 4-6, 2000, p. 17-1 - 17-12.
Taxes and Taxation - Municipal Tax: Basic Concepts and Current Issues, by Robert Beaumier, Jr., Assistant City Attorney of Spokane. Information Bulletin No. 458 (1989), Legal Notes, Proceedings of October 26-28, 1988, pp. 154-168.
Taxes and Taxation - Taxes v Fees: Redux, by Hugh Spitzer, Foster Pepper & Shefelman. Information Bulletin No. 510 (2001), Legal Notes, Proceedings of October 3-5, 2001, pp. 10-1 - 10-18.
Taxes and Taxation - U.S. Supreme Court Legal Update, by Patricia Bosmans, Assistant City Attorney of Tacoma.Information Bulletin No. 462 (1989), Legal Notes, Proceedings of June 15-16, 1989, pp. 144-147.