RCW 35.02.200
Annexation/incorporation of fire protection district—Ownership of assets of fire protection district—When less than sixty percent.
(1) If a portion of a fire protection district including less than sixty percent of the assessed value of the real property of the district is annexed to or incorporated into a city or town, the ownership of all assets of the district shall remain in the district and the district shall pay to the city or town, or, if the city or town has been annexed by another fire protection district, to the other fire protection district within one year or within such period of time as the district continues to collect taxes in such incorporated or annexed areas, in cash, properties or contracts for fire protection services, a percentage of the value of said assets equal to the percentage of the value of the real property in the entire district lying within the area so incorporated or annexed: PROVIDED, That if the area annexed or incorporated includes less than five percent of the area of the district, no payment shall be made to the city or town or fire protection district except as provided in RCW 35.02.205.
(2) As provided in RCW 35.02.210, the fire protection district from which territory is removed as a result of an incorporation or annexation shall provide fire protection to the incorporated or annexed area for such period as the district continues to collect taxes levied in such annexed or incorporated area.
(3) For the purposes of this section, the word "assets" shall mean the total assets of the fire district, reduced by its liabilities, including bonded indebtedness, the same to be determined by usual and accepted accounting methods. The amount of said liability shall be determined by reference to the fire district's balance sheet, produced in the regular course of business, which is nearest in time to the certification of the annexation of fire district territory by the city or town.
[ 1997 c 245 § 2. Prior: 1989 c 267 § 1; 1989 c 76 § 3; 1986 c 234 § 19; 1967 c 146 § 1; 1965 c 7 § 35.13.248; prior: 1963 c 231 § 4. Formerly RCW 35.13.248.]
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.