2005 Washington Revised Code RCW 35A.14.801: Road district taxes collected in annexed territory — Disposition — Notification of annexation.

Whenever any territory is annexed to a code city which is part of a road district of the county and road district taxes have been levied but not collected on any property within the annexed territory, the same shall when collected by the county treasurer be paid to the code city and by the city placed in the city street fund; except that road district taxes that are delinquent before the date of annexation shall be paid to the county and placed in the county road fund. This section shall not apply to any special assessments due in behalf of such property. The code city is required to provide notification, by certified mail, that includes a list of annexed parcel numbers, to the county treasurer and assessor at least thirty days before the effective date of the annexation. The county treasurer is only required to remit to the code city those road taxes collected thirty or more days after receipt of the notification.

[2001 c 299 § 3; 1998 c 106 § 2; 1971 ex.s. c 251 § 14.]

Severability -- 1971 ex.s. c 251: See RCW 35A.90.050.