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Overview

Norm concentrates his practice on state and local taxation with particular emphasis on valuation disputes and other property tax matters in Washington, Oregon and Idaho.

Norm's property tax experience includes a wide variety of commercial, industrial and utility properties in cases posing the full range of procedural and substantive issues. Norm also has extensive experience with other state and local taxes, such as income tax, sales/use tax, B&O tax, real estate transfer tax and other excise taxes and fees.

Norm writes and lectures frequently on tax matters. He has been active in committee work with the taxation and Alternative Dispute Resolution (ADR) sections of the American Bar Association and state bar associations. He has contributed to various programs and projects of the Institute for Professionals in Taxation (formerly the Institute of Property Taxation), the International Association of Assessing Officers, and other professional organizations. He is one of the firm's representatives in American Property Tax Counsel, a national association of leading property tax law firms.

Norm has received formal training in ADR processes and has represented clients in mediating a variety of state and local tax disputes in Washington, Oregon and Idaho. He is a member of the ADR sections of the American Bar Association, the Washington State Bar Association (WSBA) and the King County Bar Association. He is also a member of the WSBA work group that reviewed and commented on the Uniform Mediation Act and the Revised Uniform Arbitration Act for consideration by the Washington Legislature. Norm has organized, moderated and presented educational programs on ADR in property taxation for the Seattle Chapter of the Appraisal Institute, American Property Tax Counsel and the Institute for Professionals in Taxation. He has also served as a judge for University of Washington Law School Mediation Competition and the Seattle University Law School Negotiation Competition.

Professional Activities

  • American Bar Association, Member 
    • Section of Taxation
      • Dispute Resolution Section
      • Property Tax Committee
        • Property Tax Subcommittee, Chair, 1993-1995
      • Real Property, Probate and Trust Law Section
      • State and Local Taxes Committee, 1989-present
  •  American Property Tax Counsel, Washington and Idaho Representative, 1995-present
  • Institute for Professionals in Taxation, Member, 1986-present
    • IPT Newsletter, Author/editor
    • Legal Committee, 2002-present
      • Chair, 2002-2014
      • Vice Chair of Sales Tax, 2014-present
  • King County Bar Association, ADR Section, Member
  • Washington State Bar Association, Tax Section and Alternative Dispute Resolution Section, Member

Experience

Experience

Reported Cases:

  • Banks, et al. v. City of Ocean Shores, Washington Supreme Court No. 88102-1 (counsel for amicus curiae)
  • Tesoro Refining and Marketing Co. v. Department of Revenue, 173 Wash.2d 551, 269 P.3d 1013 (counsel for amicus curiae)
  • Flight Options LLC v. Department of Revenue, 172 Wn.2d 487, 259 P.3d 234 (2011) (counsel for amici curiae)
  • United States Tobacco Sales and Marketing Co. v. Department of Revenue (UST II), Washington Supreme Court No. 77690-3 (settled without opinion)
  • Welch Foods Inc. v. Benton County, 136 Wn. App. 314, 148 P.3d 1092 (2006)
  • Northwest Pipeline Corp. v. Adams County, 132 Wn. App. 470, 131 P.3d 958 (2006) (local counsel)
  • Larson v. Seattle Popular Monorail Authority, 156 Wn.2d 752, 131 P.3d 892 (2006)
  • Advanced Silicon Materials LLC v. Grant County, 156 Wn.2d 84, 124 P.3d 294 (2005)
  • Sheehan v. Central Puget Sound Regional Transit Authority, 155 Wn.2d 790, 123 P.3d 88 (2005) (counsel for amicus curiae)
  • United States Tobacco Sales and Marketing Co. v. Department of Revenue (UST II), 128 Wn. App. 426, 115 P.3d 1080 (2005)
  • Foss Maritime Co. v. City of Seattle, 107 Wn. App. 669, 27 P.3d 1228 (2001)
  • McLane Co. v. Department of Revenue, 105 Wn. App. 409, 19 P.3d 1119 (2001) (counsel for amicus curiae)
  • The Boeing Company v. Gelman, 102 Wn. App. 862, 10 P.3d 475 (2000)
  • United States Tobacco Sales and Marketing Co. v. Department of Revenue (UST I), 96 Wn. App. 932, 982 P.2d 652 (2000)
  • Weyerhaeuser Co. v. Easter, 126 Wn.2d 370, 894 P.2d 1290 (1995)
  • Inter Island Telephone Co. v. San Juan County, 125 Wn.2d 332, 883 P.2d 1380 (1994)
  • State ex rel. Flint Building Co. v. Kenosha County Board of Review, 126 Wis. 2d 152, 376 N.W.2d 364 (Ct. App. 1985)
  • Bystry v. U.S., 596 F. Supp. 574 (W.D. Wis. 1984)
  • Wisconsin Psychiatric Services, Ltd. v. Commissioner, 76 T.C. 839 (1981)
  • Participated in other amicus curiae briefs in various courts, including the United States Supreme Court, on behalf of the Institute for Professionals in Taxation.

Representative Matters:

  • Successfully worked on behalf of a large industrial client during multiple years of rapid plant expansions to reach fair property tax values in a very complex situation. Established positive working relationships with state and local taxing authorities at the earliest point in the process and thereby avoided any need for tax appeals. Built on those relationships in each succeeding assessment year as the expansions progressed.
  • Achieved a large industrial client’s property tax goal by stipulation rather than by taking its appeal through a costly and uncertain hearing. The taxing authority conceded in full on the strength of pre-hearing briefing that featured industry-specific experience from the state in question and other jurisdictions with analogous precedents.
  • Successfully represented a service business in a state excise tax audit and appeal in which a financially crippling assessment was “settled” without the payment of any additional tax, interest or penalty.
  • Litigated and negotiated settlements for significant property tax appeals on shopping centers pending before the Oregon Tax Court.
  • Obtained property tax exemptions for low-income housing projects, including large refunds for past years.
  • Secured substantial property tax refunds for a marina based on a correction of land-use data.

News & Insights

Speaking Engagements

Upcoming

Past Appearances

Admissions

  • Washington, 1986
  • Alaska, 2015
  • Idaho, 1994
  • Montana, 2017
  • Oregon, 1989
  • Tulalip Tribal Court, 2015

Education

  • J.D., University of Michigan Law School (cum laude), 1980
  • B.A., Univeristy of Iowa, Political Science, with highest distinction, 1976
    • Phi Beta Kappa

Honors & Recognition

  • The Best Lawyers in America© Litigation and Controversy – Tax, Tax Law, 2009-2019
    • The Best Lawyers in America® "Lawyer of the Year” in Litigation and Controversy  –Tax, 2014, 2016
  • Institute for Professionals in Taxation
    • Special Recognition Award, 2012
    • Distinguished Service Award, 2004
  • Martindale-Hubbell AV Preeminent rating
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