General Provisions that Apply to Special Districts

In Washington State, most of the basic legal guidelines set out by the legislature for the conduct of government apply to all political subdivisions of the state, including special districts. MRSC's publication, Knowing the Territory: Basic Legal Guidelines for Washington City and County Officials, though written for county and city officials, will be of value for understanding many of those requirements. Some of the general requirements and procedural guidelines applicable to special purpose districts are noted below:

• Annual reporting of special district to county auditor - RCW 36.96.090 (Special District defined, RCW 36.96.010 (1))
• Annual reports - RCW 43.09.230 - All local governments
• Audits by state - RCW 43.09.260 - All local governments
• Budgets of taxing districts filed with county - RCW 84.52.020 (Taxing District defined, RCW 84.04.120)
  • Taxing district hearing on property tax levies - RCW 84.55.120
• Code of ethics for municipal officers - Ch. 42.23 RCW (Municipality defined, RCW 42.23.020)
• Credit card use - RCW 43.09.2855 - All local governments
• Interlocal cooperation - Ch. 39.34 RCW - All public agencies (Public Agency defined, RCW 39.34.020(1))
• Open Public Meetings Act - Ch. 42.30 RCW - All public agencies (Public Agency defined RCW 42.20.020(1))
  • Open Public Meetings Act, MRSC
• Private interests in public contracts - Ch. 42.23 RCW - All municipalities (Municipality defined, RCW 42.23.020(1))
• Public Records - Ch. 42.56 RCW - All state and local agencies (Agency defined, RCW 42.56.010(1))
• Public records retention - Ch. 40.14 RCW - Any state and local agencies
  • Records and Information Management Publications for State and Local Government Agencies, Secretary of State
• Public works purchasing - Ch. 39.04 RCW (Municipality defined, RCW 39.04.010 - Excludes various diking and drainage districts)
• Recycled product procurement - Ch. 43.19A RCW - All local and state agencies (Local Government defined, RCW 43.19A.010(4))
• Service agreements - Ch. 36.115 RCW - Local governments (Local Government defined, RCW 36.115.020(4); Special District defined, RCW 36.115.020(6))
• System of accounting for local governments - RCW 43.09.200 - All local governments
  • Budgeting, Accounting and Reporting System (BARS)
• State Environmental Policy Act (SEPA) - Ch. 43.21C RCW - All branches of government of this state, including state agencies, municipal and public corporations, and counties
  • Special Districts and State Agencies - Ch. 13 of the SEPA Handbook - Contains 2003 updates
• Use of public funds and lending of credit - Washington State Constitution, art. VII, § 1, Amendment 14, and art. VIII, § 7
• Whistleblower Act - Ch. 42.41 RCW - Local governments (Local Government defined, RCW 42.41.020(2))

Related MRSC Resources
MRSC Index - Special Purpose Districts - General