Steve Smith recently attended the Washington State Municipal Attorney's Conference at Suncadia Resort from October 9-10, 2014. Mr. Smith presented as part of a three member panel on the topic of marijuana regulation and the issue of whether the recreational marijuana initiative, I-502, which was approved by the voters in 2012, pre-empted the ability of a local jurisdiction to regulate marijuana businesses. In addition to giving this presentation, Mr. Smith attended sessions on the issues of, among other things, oil train regulation, employment law updates, and taxation of one municipality by another. The municipal taxation presentation was a discussion of a court of appeals ruling in which the court found that one municipality could tax another municipality's water system revenues when selling water in a proprietary capacity. Mr. Smith represented the prevailing party in that appeal.