Washington § 52.16.040 - Tax levies — Assessment roll — Collection.

Full text of Washington Revised Code of Washington § 52.16.040 — Tax levies — Assessment roll — Collection., with citation guidance and answers to common questions.

§ 52.16.040. Tax levies — Assessment roll — Collection.

At the time of making general tax levies in each year the county legislative authority or authorities of the county or counties in which a fire protection district is located shall make the required levies for district purposes against the real and personal property in the district in accordance with the equalized valuations of the property for general tax purposes and as a part of the general taxes. The tax levies shall be a part of the general tax roll and shall be collected as a part of the general taxes against the property in the district.
[ 1989 c 63 s 26; 1984 c 230 s 41; 1939 c 34 s 36; RRS s 5654-136.]

Notes

Levy of taxes: Chapter 84.52 RCW.

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

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Frequently Asked Questions About Washington § 52.16.040

What does Revised Code of Washington § 52.16.040 cover?

Section 52.16.040 ("Tax levies — Assessment roll — Collection.") 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.

How do I cite Washington § 52.16.040?

A common citation format is "Revised Code of Washington § 52.16.040" (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 § 52.16.040 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

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.