Washington § 35A.14.400 - Ownership of assets of fire protection district — When less than sixty percent of assessed valuation is annexed or incorporated in code city.

Full text of Washington Revised Code of Washington § 35A.14.400 — Ownership of assets of fire protection district — When less than sixty percent of assessed valuation is annexed or incorporated in code city., with citation guidance and answers to common questions.

§ 35A.14.400. Ownership of assets of fire protection district — When less than sixty percent of assessed valuation is annexed or incorporated in code city.

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 code city, the ownership of all assets of the district shall remain in the district and the district shall pay to the code city 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 less than five percent of the area of the district is affected, no payment shall be made to the code city except as provided in RCW 35.02.205. The fire protection district 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.
[ 1989 c 267 s 2; 1967 ex.s. c 119 s 35A.14.400.]

Source: official Washington text · Last verified 2026-08-27

Frequently Asked Questions About Washington § 35A.14.400

What does Revised Code of Washington § 35A.14.400 cover?

Section 35A.14.400 ("Ownership of assets of fire protection district — When less than sixty percent of assessed valuation is annexed or incorporated in code city.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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A common citation format is "Revised Code of Washington § 35A.14.400" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 35A.14.400 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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