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SUBJECTS › GOVERNANCE › SPECIAL PURPOSE DISTRICTS › Relationship of Counties to Special Districts
Updated 01/08

Relationship of Counties to Special Districts - County Services

Contents

Overview

Many of the fiscal and administrative functions of special purpose districts are handled by the county government. Before the district is created, with a few exceptions, the county receives the petition or passes a resolution to create a district. The county holds the hearings and determines whether the proposed district should be formed, and the county administers the election or, if no election, the county legislative body passes the legislation that creates the district.

Assessor

  • The county assessor values property within the special purpose district.
  • Special purpose districts that levy taxes are to file copies of budgets or estimates of the amounts to be raised by taxes with the clerk of the county legislative authority (RCW 84.52.020).
  • The assessor keeps track of boundary changes and submits them to the Department of Revenue (WAC 458-50-130).

Auditor

  • Issues all warrants for the payment of claims against diking, ditch, drainage and irrigation districts and school districts of the second class, which do not issue their own warrants, as well as political subdivisions within the county for which no other provision is made by law (RCW 36.22.090).
  • Responsible for the supervision of special district elections.
  • Once a year, by June 1st, the special districts are to provide a list to the county legislative body of inactive districts.
  • Sends a list of district changes to the state auditor by January 31st of each year. (RCW 36.96.090)

County Engineer

  • May provide engineering services for the districts.
  • Examines the feasibility for formation of some districts and prepares a report for the county legislative body.

Legislative Body

  • Creates the majority of the districts and formally dissolves inactive districts.
  • May participate in the district's governance or be responsible for appointing the district's board, depending on the governing structure of the district's board
  • May act as the district's governing board, or the statutes may designate that only some members of the county legislative body serve on the district's governing board.
  • May appoint the district's initial board members for specific terms as specified in the statutes
  • May have the authority to appoint and remove all the board members

Treasurer

  • Most special district statutes designate the county treasurer as the ex officio treasurer of the district.
  • Some districts are allowed to have their own treasurer, but choose to use the county.
  • Maintains the tax roll and levies the taxes of special districts.
  • A variety of financial services are provided by the county treasurer including tax collection, investments, activity reports, disbursement of vendor claims, and payroll.
    • Snohomish County Finance Department, Special Purpose District Financial Services (  550 KB), Issue Paper, May 2002
    • Whatcom County Finance Division, Information for Districts - Includes calendar, payroll  and other  forms
    • Whatcom County Treasurer Investments - The investments of Whatcom County, as well as most special taxing districts in the County, are pooled together in the Whatcom County Investment Pool.
    • County Treasurers' Procedures Manual, Washington State Association of County Treasurers, 2002
  • The county treasurer may charge and collect a fee for services not to exceed four dollars per parcel for each year in which the funds are collected (RCW 36.29.180).