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ENGROSSED SUBSTITUTE HOUSE BILL NO. 578
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AS AMENDED BY THE SENATE
C 358 L 87
State of Washington 50th Legislature 1987 Regular Session
By House Committee on Local Government (originally sponsored by Representatives Holm, Haugen, Belcher and Amondson)
Read first time 2/19/87 and passed to Committee on Rules.
AN ACT Relating to the date boundaries of taxing districts are established for the levy of property taxes; and amending RCW 84.09.030.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. Section 84.09.030, chapter 15, Laws of 1961 as last amended by section 9, chapter 203, Laws of 1984 and RCW 84.09.030 are each amended to read as follows:
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 March of the
year in which the levy is made, and no such levy shall be made for any taxing
district whose boundaries were not duly established on the first day of March
of such year((: PROVIDED, That for the year 1981 only the boundaries of
library districts shall be the established official boundaries existing on the
first day of October: PROVIDED FURTHER, That for the year 1984 only,
boundaries of public hospital districts shall be the established official
boundaries existing on the first day of April)). However, the
boundaries of a taxing district shall be established on the first day of June
of the year in which the property tax levy is made whenever the taxing district
has incorporated that year and has boundaries coterminous with the boundaries
of another taxing district, as they existed on the first day of March of that
year, or the boundaries of a taxing district have been altered that year by
removing or adding territory with boundaries coterminous with the boundaries of
another taxing district to the taxing district as they existed on the first day
of March of that year. In any case where any instrument setting forth the
official boundaries of any newly established taxing district, or setting forth
any change in such boundaries, is required by law to be filed in the office of
the county auditor or other county official, said instrument shall be filed in
triplicate. The officer with whom such instrument is filed shall transmit two
copies to the county assessor.