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Subjects › Governance › Mosquito Control Districts › Financing Mosquito Control Districts
Reviewed 11/2008

Financing Mosquito Control Districts

Contents

Overview

Sources of funding are a one year property tax levy at the time of formation, assessments, a general purpose excess levy, and an excess levy for bonds. A mosquito control district may, prior to the receipt of taxes raised by levy, borrow money or issue warrants of the district in anticipation of revenue, and such warrants shall be redeemed from the first money available from such taxes (RCW 17.28.251).

Boundaries for Taxation (RCW 17.28.253)

For the purpose of property taxation the boundaries of the mosquito control district must be established by September 1 and the boundary existing on September 1 of each year is the boundary used for taxing property within the district. Although RCW 84.09.030 (formerly RCW 84.08.160) stipulates an earlier date, AGO 59-60 No. 132 concludes that RCW 17.28.253 is controlling where the residents of a mosquito control district vote for the levy of taxes pursuant to RCW 17.28.100, 17.28.252 or 17.28.260.

Note that the first property taxes or assessments will not be received until April 30 of the year after the formation.

Assessments to Finance District Operations (RCW 17.28.255 - .257)

  • The board of trustees of the mosquito control district annually determines the amount of money necessary to operate the district and classifies property within the district in proportion to the benefits received from the district.
  • In accordance with its classification the board apportions and assesses the property within the district, and the assessments are collected with the general taxes of the county or counties.   Note the basis for calculating assessments was changed to current use of property rather than market value by Ch. 181, Laws of 2005.
  • The board of trustees in determining assessments must follow the procedures for county road improvement districts as outlined in RCW 36.88.090 - 36.88.120.
  • The provisions of RCW 36.88.120, 36.88.140, 36.88.150, 36.88.170 and 36.88.120 governing the liens, collection, payment of assessments, delinquent assessments, interest and penalties, lien foreclosure and foreclosed property of county road improvement districts shall govern such matters as applied to mosquito control districts.
  •  AGO 2003 No. 9,  Sept 30, 2003 - Extent to which city-owned property is subject to special assessment for operations of mosquito control district.

Levies

  • One Year General Levy (RCW 17.28.100)
    At the same time as the election on the formation of the district, a ballot measure for a one year general levy of up to twenty-five cents per thousand dollars of assessed value is submitted to the voters. See Election to Levy General Tax for One Year. This levy, if passed, is outside the constitutional and statutory limits. In order for the measure to pass, it must
      a) be approved by three-fifths of the voters, with a voter turnout at least equal to 40 percent of those voting in the last general election or
      b) receive a number of “yes” votes equal to three-fifths times 40 percent of the number of people voting in the last general election. (Washington State Constitution, Art. VII, Sec. 2(a)).
  • Excess Levy for General Governmental Purposes (RCW 17.28.252)
    A mosquito control district has the power to levy additional taxes in excess of the constitutional and/or statutory limitations for any of the authorized purposes of the district, in an amount not to exceed fifty cents per thousand dollars of assessed value per year. This levy is commonly called an “O&M” levy. In order for the measure to pass, it must
      a) be approved by three-fifths of the voters, with a voter turnout at least equal to 40 percent of those voting in the last general election or
      b) receive a number of “yes” votes equal to three-fifths times 40 percent of the number of people voting in the last general election. (Washington State Constitution, Art. VII, Sec. 2(a)).
    The statute does not specify the number of years for which this levy may be made, but Art. VII, Sec. 2(a) specifically provides for a four-year levy for schools and a constitutional amendment was passed in November 2002 to allow a two- year levy by fire districts. Although the language in the section is not as clear as it could be, the remaining districts are limited to one-year levies, presumably including mosquito control districts.
  • General Obligation Bonds - Excess Levies (RCW 17.28.260)
    • A mosquito control district may issue voted general obligation bonds for authorized capital purposes, and provide for the retirement of the bonds by excess property tax levies.
    • A proposition authorizing both the issuance of such bonds and the imposition of excess levies must be approved by the voters of the district, at an election held pursuant to RCW 39.36.050, by three-fifths of the voters with a voter turn out of not less than forty percent of the total number of votes cast within the area of said mosquito control district at the last preceding county or state general election. (Note that district officials most probably do not have the choice of using the voter turnout in a county election to validate the vote. Art. VII, Sec. 2(b) of the Washington State Constitution dictates the voting requirements for voted general obligation bonds. It states that the voter turnout must be forty percent of the number voting in the last preceding general election, where it is understood that it is a state-wide general election.)
    • Mosquito control districts may become indebted for capital purposes up to an amount equal to one and one-fourth percent of the value of the taxable property in the district, as the term "value of the taxable property" is defined in RCW 39.36.015.
    • Such bonds shall never be issued to run for a longer period than ten years from the date of issue and shall be issued and sold in accordance with chapter 39.46 RCW.

Financial Administration (RCW 17.28.258 - .310)

  • Duties of County Treasurer (RCW 17.28.258) - See also Ch. 84.56 RCW Collection of Taxes.
    • The county treasurer collects all mosquito control district assessments. The collection and disposition of revenue from such assessments and the depository thereof shall be the same as for tax revenues of such districts as provided in RCW 17.28.270.
    • All taxes levied under this chapter shall be computed and entered on the county assessment roll and collected at the same time and in the same manner as other county taxes.
    • When collected, the taxes shall be paid into the county treasury for the use of the district. If the district is in more than one county the treasury of the county in which the district is organized is the depository of all funds of the district.
    • The treasurers of the other counties shall, at any time, no more than twice each year, upon the order of the district board settle with the district board and pay over to the treasurer of the county where the district is organized all money in their possession belonging to the district. The last named treasurer shall give a receipt for the money and place it to the credit of the district (RCW 17.28.270).
  • Fees Charged by County Treasurer (RCW 36.29.180) - Mosquito control district assessments authorized under RCW 17.28.255 are "special assessments, fees, rates, or charges" and a county treasurer may charge the district a service fee not to exceed four dollars per parcel each year for collecting such assessments. See AGO 1994 No. 24.
  • The county assessor of each county lying wholly or partially within the district is to certify annually to the board the aggregate assessed valuation of all taxable property in his county situated in any mosquito control district as it appears from the last assessment roll of his or her county (RCW 17.28.310).
  • Funds of the district shall only be withdrawn from the county treasury depository upon the warrant of the district board signed by its president or acting president, and countersigned by its secretary (RCW 17.28.280).