
    [No. 26615-6-II.
    Division Two.
    February 15, 2002.]
    Benton County Public Utility District No. 1, et al., Appellants, v. The Department of Revenue, Respondent.
    
   Appeal from a judgment of the Superior Court for Thurston County, No. 97-2-00137-1, Gary Tabor, J., entered October 5, 2000. Affirmed by unpublished opinion per Bridgewater, J., concurred in by Armstrong, C.J., and Seinfeld, J.  