RCW 52.26.200
Benefit charges—Resolution—County assessor's duties.
(1) The resolution establishing benefit charges as specified in RCW 52.26.180 must specify, by legal geographical areas or other specific designations, the charge to apply to each property by location, type, or other designation, or other information that is necessary to the proper computation of the benefit charge to be charged to each property owner subject to the resolution.
(2) The county assessor of each county in which the regional fire protection service authority is located shall determine and identify the personal properties and improvements to real property that are subject to a benefit charge in each authority and shall furnish and deliver to the county treasurer of that county a listing of the properties with information describing the location, legal description, and address of the person to whom the statement of benefit charges is to be mailed, the name of the owner, and the value of the property and improvements, together with the benefit charge to apply to each. These benefit charges must be certified to the county treasurer for collection in the same manner that is used for the collection of fire protection charges for forestlands protected by the department of natural resources under RCW 76.04.610 and the same penalties and provisions for collection apply.
[ 2004 c 129 § 26.]
Structure Revised Code of Washington
Title 52 - Fire Protection Districts
Chapter 52.26 - Regional Fire Protection Service Authorities.
52.26.030 - Planning committee—Formation—Powers.
52.26.050 - Service plan—Taxes and benefit charges.
52.26.060 - Service plan—Submission to voters.
52.26.070 - Service authority—Formation—Challenges.
52.26.080 - Organization and composition of governing board—Commissioner positions, districts.
52.26.100 - Transfer of responsibilities and employees to authority—Civil service system.
52.26.110 - Withdrawal, reannexation of territory.
52.26.120 - Dissolution of fire protection district—Election—Transfer of responsibilities.
52.26.130 - Debt—Interlocal contracts—General obligation bonds.
52.26.140 - Levy of taxes—Levies authorized by special election—Indebtedness—Definition.
52.26.150 - Levy of taxes—To be made by county or counties where authority is located.
52.26.160 - Taxation of lands lying within authority and forest protection assessment area.
52.26.170 - Collection of taxes.
52.26.180 - Benefit charges—Exemptions—Annual review—Definitions.
52.26.190 - Benefit charges—Exemptions.
52.26.200 - Benefit charges—Resolution—County assessor's duties.
52.26.210 - Benefit charges—Administration and collection by county treasurer.
52.26.220 - Benefit charges—Submission to voters—Renewal.
52.26.230 - Benefit charges—Establishment—Public hearings—Notice to property owners.
52.26.240 - Benefit charges—Limitation on imposition of property tax.
52.26.250 - Benefit charges—Complaints—Review board.
52.26.270 - Benefit charges—Additional exemption.
52.26.280 - Civil service—When authorized or required.
52.26.290 - Annexation of territory.
52.26.300 - Annexation of fire protection jurisdiction within reasonable proximity to authority.