RCW 35.02.140
Disposition of uncollected road district taxes.
Whenever in any territory forming a part of an incorporated city or town which is part of a road district, and road district regular property taxes are collectable on any property within such territory, the same shall, when collected by the county treasurer, be paid to such city or town and placed in the city or town street fund by the city or town; except that road district taxes that are delinquent before the date of incorporation shall be paid to the county and placed in the county road fund. This section shall not apply to excess property tax levies securing general indebtedness or any special assessments due in behalf of such property.
[ 2001 c 299 § 1; 1986 c 234 § 20; 1965 c 7 § 35.02.140. Prior: 1957 c 180 § 1.]
NOTES:
County road districts: RCW 36.75.060.
Structure Revised Code of Washington
Chapter 35.02 - Incorporation Proceedings.
35.02.001 - Actions subject to review by boundary review board.
35.02.010 - Authority for incorporation—Number of inhabitants required.
35.02.015 - Proposed incorporations—Notice to county—Boundary review board hearing.
35.02.017 - County auditor shall provide identification number.
35.02.020 - Petition for incorporation—Signatures—Filing deadline.
35.02.030 - Petition for incorporation—Contents.
35.02.035 - Petition—Auditor's duties.
35.02.037 - Petition—Notice of certification.
35.02.039 - Public hearing—Time limitations.
35.02.040 - Public hearing—Publication of notice.
35.02.070 - Public hearing by county legislative authority—Establishment of boundaries—Limitations.
35.02.078 - Elections—Question of incorporation—Nomination and election of officers.
35.02.086 - Elections—Candidates—Filing—Withdrawal—Ballot position.
35.02.090 - Elections—Conduct—Voters' qualifications.
35.02.100 - Election on question of incorporation—Notice—Contents.
35.02.110 - Election on question of incorporation—Ballots.
35.02.120 - Election on question of incorporation—Certification of results.
35.02.125 - Newly incorporated city or town—Liability for costs of elections.
35.02.132 - Newly incorporated city or town—Budgets.
35.02.137 - Newly incorporated city or town—Moratoria on development permits and approvals.
35.02.140 - Disposition of uncollected road district taxes.
35.02.155 - Effect of proposed annexation on petition.
35.02.170 - Use of right-of-way line as corporate boundary—When right-of-way may be included.
35.02.202 - Annexation/incorporation of fire protection district—Delay of transfer.
35.02.225 - County may contract to provide essential services.
35.02.250 - Corporate powers in dealings with federal government.