![]() In 1982, legislation was passed specifically exempting county solid waste facilities from municipal taxation. «1» The City enacted ordinance 432 in February 1981. The trial court upheld the validity of Algona's B & O tax. ![]() Both the City and the County moved for summary judgment. ![]() Several months after enactment of the subject tax ordinance, King County commenced this declaratory judgment action, claiming that Algona had no express authorization to assess such a tax and that it was unconstitutional. It was estimated that over 98 percent of the waste processed through the King County station originated from areas outside the Algona city limits. The county transfer station served a wide area of south King County containing an estimated population of 98,000. On February 23, 1981, the City of Algona enacted a B & O tax of 7 percent on the gross revenues derived from all fees collected at the solid waste transfer station located within the city limits of Algona. We reverse, and direct Algona to refund all such B & O taxes paid under protest. MAJORITY OPINION: We hold that the City of Algona lacks express legislative authorization to assess a 7 percent business and occupation tax against King County on revenues received from users of a solid waste plant owned and operated by the County but located within the boundaries of Algona. CRANE (of JOHNSON & CRANE), for respondent. Supreme Court: Holding that there was no statutory authority for the tax, the court REVERSES the judgment and GRANTS judgment in favor of the county.ĬOUNSEL: NORM MALENG, PROSECUTING ATTORNEY, and SANDRA COHEN, DEPUTY, for appellant.ĮRNEST F. Joseph Coleman, J., granted a summary judgment on January 12, 1982, upholding the tax. Superior Court: The Superior Court for King County, No. NATURE OF ACTION: A county which operated a solid waste facility within the boundaries of a city sought a declaration that the city's business and occupation tax on the county's operation was invalid and also sought a refund of taxes paid under protest. NAMES OF CONCURRING OR DISSENTING JUDGES: Stafford, J., did not participate in the disposition of this case. RCW 35A.82.020, which grants cities authority to levy a business and occupation tax, and RCW 35A.11.050, which confers broad and extensive powers on code cities, do not constitute an express legislative authorization for cities to levy a business and occupation tax on the governmental functions of other local governments. Municipal Corporations - Taxation - Municipal Tax on Another Municipality - Statutory Provisions. 386, is overruled insofar as it is inconsistent.) One municipality may not tax the governmental functions of another municipality without express legislative authority for the particular tax. Municipal Corporations - Taxation - Municipal Tax on Another Municipality - Limitation.
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![]() These findings were repeated in subsequent studies with monkeys. This would translate to about seven to eight years for humans. This revealed that the lifespan of taurine-fed animals increased by 12% in females and 10% in males. Yadav and his co-workers then performed a large trial with middle-aged lab mice (about 45 years old in people terms) and fed them either taurine or a control solution for the rest of their lives. For example, taurine levels in 60-year-old humans were only about one-third of those found in 5-year-olds. “We realized that if taurine is regulating all these processes that decline with age, maybe taurine levels in the bloodstream affect overall health and lifespan,” said Yadav.Īnalysis of blood samples taken from mice, monkeys, and people revealed that taurine abundance decreases substantially with age. Scientists have already reported that taurine plays a role in building bone, and taurine levels are correlated with immune function, obesity, and nervous system functions. We can also produce it enzymatically in our bodies from cysteine. ![]() Taurine is an amino sulfonic acid that occurs naturally in meat and fish. The study has garnered a lot of attention in the mainstream media, with headlines such as:Ĭommon energy drink ingredient taurine ‘may slow ageing process’ ( The Guardian) Is taurine the ‘elixir of life’? Maybe, if you’re a worm, mouse or monkey ( CNN) Can Taurine, Found in Energy Drinks, Slow Down Aging? ( The New York Times) and Can Taurine Slow Aging? Here's What the Latest Science Says ( Time). “Not only did we find that the animals lived longer, we also found that they’re living healthier lives,” said Yadav. In female mice, taurine supplementation suppressed age-associated weight gain in female mice (even in “menopausal” mice), increased energy expenditure, increased bone mass, improved muscle endurance and strength, reduced depression-like and anxious behaviors, reduced insulin resistance, and promoted a younger-looking immune system, among other benefits. Led by Vijay Yadav from Columbia University in New York, the researchers also conducted a trial that found that older mice (the equivalent of 60 in human years) receiving taurine supplementation for one year were healthier in almost every way compared to their unsupplemented counterparts. The gut-brain axis: Psychobiotic opportunity in 25 countries.Uncovering white spaces – Probiotics for a smooth menopause transition.Uncovering White Spaces – Probiotics for Pets.POSTbiotics – New Tools in Microbiome Modulation.After the pandemic: Business lessons and insights from 25 probiotic supplement e-markets. |
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