Washington § 84.55.135 - Property tax levies or special assessments on dissolved special purpose districts — When authorized.

Full text of Washington Revised Code of Washington § 84.55.135 — Property tax levies or special assessments on dissolved special purpose districts — When authorized., with citation guidance and answers to common questions.

§ 84.55.135. Property tax levies or special assessments on dissolved special purpose districts — When authorized.

(1) Except as provided in subsection (2) of this section, if a county dissolves a special purpose district under chapter 36.96 RCW, the county may impose a separate property tax levy or special assessment on the property lying within the former boundaries of the dissolved special purpose district beginning in the first calendar year following dissolution if:
(a) The county assumes responsibility of the services previously provided by the special purpose district; and
(b) The property tax levy or special assessment does not exceed any legally authorized property tax levy rate or special assessment for the dissolved special purpose district.
(2) If a county discontinues providing the services of a dissolved special purpose district for which the county imposed a separate property tax levy or special assessment as provided in subsection (1) of this section, the county must cease imposing that property tax levy or special assessment beginning in the first calendar year after the discontinuation of the provision of services by the county.
(3) For purposes of RCW 84.52.010 and 84.52.043, a property tax levy authorized by a county under this section is subject to the same provisions as the county's general property tax levy.
(4) The limitation in RCW 84.55.010 does not apply to the first property tax levy imposed under this section.
(5) For purposes of this section, "special assessment" means any special assessment, benefit assessment, or rates and charges imposed by a special purpose district.
[ 2020 c 179 s 6.]

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

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Frequently Asked Questions About Washington § 84.55.135

What does Revised Code of Washington § 84.55.135 cover?

Section 84.55.135 ("Property tax levies or special assessments on dissolved special purpose districts — When authorized.") 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 § 84.55.135?

A common citation format is "Revised Code of Washington § 84.55.135" (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 § 84.55.135 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.

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