14 chapters · 183 sections in this title.
RCW 52.16.010 County treasurer as financial agent—Designation of some other person as treasurer, when authorized.
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(1) It is the duty of the county treasurer of the county in which all, or the largest portion of, any fire protection district created under this title is located to receive and disburse district revenues, to collect taxes and assessments authorized and levied under this title, a…
RCW 52.16.020 Funds.
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In each county in which a fire protection district is situated, there shall be in the county treasurer's office of each district the following funds: (1) Expense fund; (2) reserve fund; (3) local improvement district No. . . . . fund; (4) general obligation bond fund; and (5) suc…
RCW 52.16.030 Budget for each fund—Biennial budget authority.
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(1) Annually after the county board or boards of equalization of the county or counties in which the district is located have equalized the assessments for general tax purposes in that year, the secretary of the district shall prepare and certify a budget of the requirements of e…
RCW 52.16.040 Tax levies—Assessment roll—Collection.
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At the time of making general tax levies in each year the county legislative authority or authorities of the county or counties in which a fire protection district is located shall make the required levies for district purposes against the real and personal property in the distri…
RCW 52.16.050 Disbursal of funds—Issuance of warrants—Monthly reports.
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(1) Except as provided in subsections (2), (3), and (4) of this section, the county treasurer shall pay out money received for the account of the district on warrants issued by the county auditor against the proper funds of the district. The warrants shall be issued on vouchers a…
RCW 52.16.061 General obligation bonds—Issuance—Limitations.
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The board of fire commissioners of the district shall have authority to contract indebtedness and to refund same for any general district purpose, including expenses of maintenance, operation and administration, and the acquisition of firefighting facilities, and evidence the sam…
RCW 52.16.070 Obligations shall not exceed taxes, revenues, and cash balances—Exceptions.
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Except as authorized by the issuance and sale of general obligation bonds, the creation of local improvements districts, and the issuance of local improvement bonds and warrants of the fire protection district, the board of fire commissioners may not incur expenses or other finan…
RCW 52.16.080 Bonds may be issued for capital purposes—Excess property tax levies.
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Fire protection districts additionally are authorized to incur general indebtedness for capital purposes and to issue general obligation bonds not to exceed an amount, together with any outstanding general obligation indebtedness, equal to three-fourths of one percent of the valu…
RCW 52.16.130 General levy authorized—Limit—Excess levy at special election.
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To carry out the purposes for which fire protection districts are created, the board of fire commissioners of a district may levy each year, in addition to the levy or levies provided in RCW 52.16.080 for the payment of the principal and interest of any outstanding general obliga…
RCW 52.16.140 General levy may exceed limit—When.
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Notwithstanding the limitation of dollar rates contained in RCW 52.16.130, the board of fire commissioners of any district may levy, in addition to any levy for the payment of the principal and interest of outstanding general obligation bonds, an ad valorem tax on all property lo…
RCW 52.16.150 Donations and bequests to district.
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A fire protection district may accept and receive in behalf of the district any money or property donated, devised, or bequeathed to the district, and may carry out the terms of the donation, devise, or bequest, if within the powers granted by law to fire protection districts. In…
RCW 52.16.160 Tax levy authorized.
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Notwithstanding the limitation of dollar rates contained in RCW 52.16.130, and in addition to any levy for the payment of the principal and interest of any outstanding general obligation bonds and in addition to any levy authorized by RCW 52.16.130, 52.16.140 or any other statute…
RCW 52.16.170 Taxation and assessment of lands lying both within a fire protection district and forest protection assessment area.
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In the event that lands lie within both a fire protection district and a forest protection assessment area they shall be taxed and assessed as follows:(1) If the lands are wholly unimproved, they shall be subject to forest protection assessments but not to fire protection distric…