(1)
Introduction. This rule explains when the boundaries of a taxing
district, as defined in WAC
458-19-005, must be
established for the purpose of levying property taxes. No property tax levy can
be made for a given year on behalf of any taxing district whose boundaries are
not established as of the dates provided in this rule.
This rule also explains that county assessors are required to
transmit taxing district boundary information to the property tax division of
the department of revenue (department) when there is a change in taxing
district boundaries or when a new taxing district is established.
Lastly, this rule provides guidance to assessors in designating
tax code areas to be used in the listing of real and personal property.
(2)
(a)
Establishment of taxing district
boundaries. Except as provided in (b), (c), (d), and (e) of this
subsection, for the purpose of property taxation and the levy of property
taxes, the boundaries of counties, cities, and all other taxing districts must
be the established official boundaries of the taxing districts existing on
August 1st of the year in which the property tax levy is made.
(b)
Newly incorporated port districts
and regional fire protection service authorities. The boundaries for a
newly incorporated port district or regional fire protection service authority
must be the established official boundaries existing on October 1st of the year
in which the initial property tax levy is made if the boundaries of the newly
incorporated port district or regional fire protection service authority are
coterminous with the boundaries of another taxing district or districts, as
they existed on August 1st of that year.
(c)
Mosquito control districts.
Boundaries of a mosquito control district must be the established official
boundary existing on September 1st of the year in which the property tax levy
is made.
(d)
Newly
established fire protection district. The boundaries of a newly
established fire protection district, as described in
RCW
52.02.160, are the official boundaries of the
district as of the date the voter-approved proposition is certified.
(e)
Annexing a financially insolvent
school district. The boundaries of a school district that is required to
receive or annex territory due to the dissolution of a financially insolvent
school district under
RCW
28A.315.225 must be the established official
boundaries of such districts existing on September 1st of the year in which the
property tax levy is made.
(3)
Withdrawal of certain areas of a
library district, metropolitan park district, fire protection district, or
public hospital district. Aside from the provisions of
RCW
84.09.030 and subsection (2) of this rule,
the boundaries of a library district, metropolitan park district, fire
protection district, or public hospital district, that withdraws an area from
its boundaries under
RCW
27.12.355,
35.61.360,
52.04.056,
or
70.44.235,
which area has boundaries that are coterminous with the boundaries of a tax
code area, will be established as of October 1st in the year in which the area
is withdrawn.
(4)
School
district boundary changes. Each school district affected by a transfer
of territory from one school district to another school district under chapter
28A.315 RCW must retain its preexisting boundaries for the purpose of the
collection of excess tax levies authorized under
RCW
84.52.053 before the effective date of the
transfer.
The preexisting boundaries must be retained for such tax
collection years and for such excess tax levies as the regional committee on
school district organization (committee) may approve. The committee may order
that the transferred territory will either be subject to or relieved of such
excess levies.
For the purpose of all other excess tax levies previously
authorized under chapter 84.52 RCW and all excess tax levies authorized under
RCW
84.52.053 subsequent to the effective date of
a transfer of territory, the boundaries of the affected school districts must
be modified to recognize the transfer of territory subject to
RCW
84.09.030 and subsection (2) of this
rule.
(5)
Copy of
instrument indicating taxing district boundary changes must be provided to the
department. Any instrument indicating the official boundaries of a newly
established taxing district, or indicating any change in taxing district
boundaries, that is required by law to be filed in the office of the county
auditor or other county official, must be filed in triplicate.
The county official must forward two copies of the instrument
to the county assessor. The assessor must provide one copy of the instrument,
together with a copy of a plat showing the new boundaries, to the property tax
division of the department of revenue within thirty days of the establishment
of the boundaries of the taxing district.
(6)
Designation of tax code
areas. Assessors must designate the name or number of each tax code
area, as defined in WAC
458-19-005, in which
each description of real or personal property is located and assessed. The tax
code area designation must be entered opposite each assessment in a column
provided for that purpose in the detail and assessment list.
(a)
Personal property. Assessors
must designate the tax code area on all listings of personal property in
accordance with the applicable rules controlling "taxable situs" as of the
assessment date.
(b)
Property
located in more than one tax code area. When real and personal property
of any person is located and assessable in more than one tax code area, a
separate listing must be made on the detail and assessment list and identified
by the name or number of the tax code area in which each portion of the
property or properties is located.
