Full text of Washington Revised Code of Washington § 84.09.030 — Taxing district boundaries — Establishment., with citation guidance and answers to common questions.
§ 84.09.030. Taxing district boundaries — Establishment.
(1)(a) Except as provided in (b), (c), and (d) of this subsection (1), for the purposes of property taxation and the levy of property taxes, the boundaries of counties, cities, and all other taxing districts shall be the established official boundaries of such districts existing on the first day of August of the year in which the property tax levy is made.
(b) The boundaries for a newly incorporated port district or regional fire protection service authority shall be established on the first day of October 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 the first day of August of that year.
(c) 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 the first day of September of the year in which the property tax levy is made.
(d) The boundaries of a newly established fire protection district authorized under RCW
52.02.160 are the established official boundaries of the district as of the date that the voter-approved proposition required under RCW
52.02.160 is certified.
(2) In any case where any instrument setting forth the official boundaries of any newly established taxing district, or setting forth any change in the boundaries, is required by law to be filed in the office of the county auditor or other county official, the instrument shall be filed in triplicate. The officer with whom the instrument is filed shall transmit two copies of the instrument to the county assessor.
(3) No property tax levy shall be made for any taxing district whose boundaries are not established as of the dates provided in this section.
Notes
Effective date—2012 c 186: See note following RCW
28A.315.025.
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW
82.14.030.
Part headings not law—1996 c 230: See notes following RCW
57.02.001.
Findings—Intent—1994 c 292: See note following RCW
57.04.050.
Severability—1984 c 203: See note following RCW
35.43.140.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 84.09.030
What does Revised Code of Washington § 84.09.030 cover?
Section 84.09.030 ("Taxing district boundaries — Establishment.") 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 § 84.09.030?
A common citation format is "Revised Code of Washington § 84.09.030" (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 § 84.09.030 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.
