(1)(a) Except as provided in (b) of this subsection (1), for the
purposes of property taxation and the levy of property taxes, the
boundaries of counties, cities, and all other taxing districts
shall be the established official boundaries of such districts
existing on the first day of August of the year in which the
property tax levy is made.
(b) The boundaries for a newly incorporated port district or
regional fire protection service authority shall be established
on the first day of October if the boundaries of the newly
incorporated port district or regional fire protection service
authority are coterminous with the boundaries of another taxing
district or districts, as they existed on the first day of August
of that year.
(2) In any case where any instrument setting forth the
official boundaries of any newly established taxing district, or
setting forth any change in the boundaries, is required by law to
be filed in the office of the county auditor or other county
official, the instrument shall be filed in triplicate. The
officer with whom the instrument is filed shall transmit two
copies of the instrument to the county assessor.
(3) No property tax levy shall be made for any taxing
district whose boundaries are not established as of the dates
provided in this section.
[2008 c 86 § 501; 2007 c 285 § 3; 2004 c 129 § 19; 1996 c 230 § 1613; 1994 c 292 § 4. Prior: 1989 c 378 § 8; 1989 c 217 § 1; prior: 1987 c 358 § 1; 1987 c 82 § 1; 1984 c 203 § 9; 1981 c 26 § 4; 1961 c 15 § 84.09.030; prior: 1951 c 116 § 1; 1949 c 65 § 1; 1943 c 182 § 1; 1939 c 136 § 1; Rem. Supp. 1949 § 11106-1. Formerly RCW 84.08.160.]
NOTES:
Severability -- Savings -- Part headings not law -- 2008 c 86: See notes following RCW 82.14.030.
Captions not law -- Severability -- 2004 c 129: See RCW 52.26.900 and 52.26.901.
Part headings not law -- 1996 c 230: See notes following RCW 57.02.001.
Findings -- Intent -- 1994 c 292: See note following RCW 57.04.050.
Severability -- 1984 c 203: See note following RCW 35.43.140.