title: RCW 36.37.090

text:
Upon petition of twenty-five resident taxpayers of any county who are interested in the poultry industry, the board of county commissioners may set aside and include in its annual budget a sum equivalent to five percent of the assessed valuation of poultry in the county each year for the purpose of holding winter poultry shows, the said sum not to exceed five hundred dollars in any one year.
[ 1963 c 4 s 36.37.090. Prior: 1929 c 109 s 1; RRS s 2755-1.]

catchline: Poultry shows—Petition—Appropriation.


doc_type: statute

jurisdiction: wa

title: RCW 36.37.100

text:
All poultry shows shall be open to the public. Such admission charge may be made as is authorized by the board of county commissioners.
[ 1963 c 4 s 36.37.100. Prior: 1929 c 109 s 2; RRS s 2755-2.]

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Poultry shows—Open to public—Admission charge.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 36.37.110

text:
All such poultry shows shall be held under the rules of the American Poultry Association and only licensed poultry judges shall be employed thereat.
[ 1963 c 4 s 36.37.110. Prior: 1929 c 109 s 3; RRS s 2755-3.]

catchline: Poultry shows—Conduct of shows.


title: RCW 36.37.150

text:
If requested by a county legislative authority, an agency of the state managing state-owned lands, other than state trust lands, shall consider leasing a requested portion of these lands that are not used for any significant purpose and if not otherwise prohibited, to the county to be used as county fairgrounds. If it is determined that such a lease shall be made, the agency in setting lease charges shall consider the fair market return for leasing the land, the public benefit for leasing the land to the county for county fair purposes at a level below the fair market return, and other appropriate factors.
[ 1986 c 307 s 3.]
Notes:
Intent—1986 c 307: "The legislature finds that county fairs provide unique educational opportunities to the people of this state and are a public purpose. By helping counties acquire lands for county fairs, the legislature intends to preserve and enhance the educational opportunities of the people of this state." [ 1986 c 307 s 1.]

catchline: Lease of state-owned lands for county fairgrounds.


title: RCW 36.37.160

text:
If requested by a county legislative authority, the department of natural resources shall negotiate a lease for any requested portion of the state lands directly adjacent to buildings on the Northern State Hospital site that were transferred to the department under chapter 178, Laws of 1974 ex. sess., if not otherwise prohibited, to the county to use for the purpose of establishing county fairgrounds. However, the portion to be leased shall be contiguous and compact, of an area not to exceed two hundred fifty acres and shall be segregated in such a manner that the remaining portion of these state lands can be efficiently managed by the department. The lease shall be for as long as the county is actually using the land as the site of the county fairgrounds. Notwithstanding chapter 178, Laws of 1974 ex. sess., the department shall charge the county the sum of one thousand dollars per year for the lease of such lands and this sum may be periodically adjusted to compensate the department for any increased costs in administration of the lease. The lease shall contain provisions directing payment of all assessments and authorizing the county to place any improvements on the leased lands if the improvements are consistent with the purposes of county fairs.
[ 1986 c 307 s 2.]
Notes:
Intent—1986 c 307: See note following RCW 36.37.150.

catchline: Lease of state-owned lands for county fairgrounds—Lands adjacent to Northern State Hospital.


title: RCW 36.38.010

text:
(1) Any county may by ordinance enacted by its county legislative authority, levy and fix a tax of not more than one cent on twenty cents or fraction thereof to be paid for county purposes by persons who pay an admission charge to any place, including a tax on persons who are admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations; and require that one who receives any admission charge to any place must collect and remit the tax to the county treasurer of the county. However, no county may impose such tax on persons paying an admission to any activity of any elementary or secondary school or any public facility of a public facility district under chapter 35.57 or 36.100 RCW for which a tax is imposed under RCW 35.57.100 or 36.100.210.
(2) As used in this chapter, the term "admission charge" includes a charge made for season tickets or subscriptions, a cover charge, or a charge made for use of seats and tables, reserved or otherwise, and other similar accommodations; a charge made for food and refreshments in any place where any free entertainment, recreation, or amusement is provided; a charge made for rental or use of equipment or facilities for purpose of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges must be considered as the admission charge. Admission charge also includes any automobile parking charge where the amount of such charge is determined according to the number of passengers in any automobile.
(3) Subject to subsections (4) and (5) of this section, the tax authorized in this section is not exclusive and does not prevent any city or town within the taxing county, when authorized by law, from imposing within its corporate limits a tax of the same or similar kind. However, whenever the same or similar kind of tax is imposed by any such city or town, no such tax may be levied within the corporate limits of such city or town by the county.
(4) Notwithstanding subsection (3) of this section, the legislative authority of a county with a population of one million or more may exclusively levy taxes on events in baseball stadiums constructed on or after January 1, 1995, that are owned by a public facilities district under chapter 36.100 RCW and that have seating capacities over forty thousand at the rates of:
(a) Not more than one cent on twenty cents or fraction thereof, to be used for the purpose of paying the principal and interest payments on bonds issued by a county to construct a baseball stadium as defined in RCW 82.14.0485. If the revenue from the tax exceeds the amount needed for that purpose, the excess must be placed in a contingency fund which must be used exclusively by the public facilities district to fund repair, reequipping, and capital improvement of the baseball stadium; and
(b) Not more than one cent on twenty cents or fraction thereof, to be used for the purpose of paying the principal and interest payments on bonds issued by a county to construct a baseball stadium as defined in RCW 82.14.0485. The tax imposed under this subsection (4)(b) expires when the bonds issued for the construction of the baseball stadium are retired, but not later than twenty years after the tax is first collected.
(5)(a) Notwithstanding subsection (3) of this section, the legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050 may levy and fix a tax on charges for admission to events in a stadium and exhibition center, as defined in RCW 36.102.010, constructed in the county on or after January 1, 1998, that is owned by a public stadium authority under chapter 36.102 RCW.
(b) Except as provided otherwise in (c) of this subsection (5), the tax is exclusive and precludes the city or town within which the stadium and exhibition center is located from imposing a tax of the same or similar kind on charges for admission to events in the stadium and exhibition center, and precludes the imposition of a general county admissions tax on charges for admission to events in the stadium and exhibition center.
(c) A city within which the stadium and exhibition center is located has the exclusive right to impose an admissions tax under the authority of RCW 35.21.280 and the county is precluded from imposing an admissions tax, for a sporting event conducted during calendar year 2012 by a state college or university, if such sporting event occurs:
(i) Due to the temporary closure of any similar facility owned by that college or university; and
(ii) At a facility owned by a public stadium authority located within a city with a population that exceeds five hundred thousand people.
(d) For the purposes of this subsection (5), "charges for admission to events" means only the actual admission charge, exclusive of taxes and service charges and the value of any other benefit conferred by the admission.
(e) The tax authorized under this subsection (5) is at the rate of not more than one cent on ten cents or fraction thereof.
(f) Revenues collected under this subsection (5) must be deposited in the stadium and exhibition center account under RCW 43.99N.060 until the bonds issued under RCW 43.99N.020 for the construction of the stadium and exhibition center are retired. After the bonds issued for the construction of the stadium and exhibition center are retired, the tax authorized under this section is used exclusively to fund repair, reequipping, and capital improvement of the stadium and exhibition center.
(g) The tax under this subsection (5) may be levied upon the first use of any part of the stadium and exhibition center but may not be collected at any facility already in operation as of July 17, 1997.
[ 2012 c 260 s 1; 2011 1st sp.s. c 38 s 2; 1999 c 165 s 20; 1997 c 220 s 301 (Referendum Bill No. 48, approved June 17, 1997); 1995 3rd sp.s. c 1 s 203; 1995 1st sp.s. c 14 s 9; 1963 c 4 s 36.38.010. Prior: 1957 c 126 s 2; 1951 c 34 s 1; 1943 c 269 s 1; Rem. Supp. 1943 s 11241-10.]
Notes:
Referendum—Other legislation limited—Legislators' personal intent not indicated—Reimbursements for election—Voters' pamphlet, election requirements—1997 c 220: See RCW 36.102.800 through 36.102.803.
Part headings not law—Effective date—1995 3rd sp.s. c 1: See notes following RCW 82.14.0485.
Severability—Effective dates—1995 1st sp.s. c 14: See notes following RCW 36.100.010.

catchline: Taxes authorized—Exception as to schools.


title: RCW 36.38.020

text:
In addition to the provisions levying and fixing the amount of tax, the ordinance may contain any or all of the following provisions:
(1) A provision defining the words and terms used therein;
(2) A provision requiring the price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket or card is sold to be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be taken up by the management of the place for which an admission charge is exacted, and making the violation of such provision a misdemeanor punishable by fine of not exceeding one hundred dollars;
(3) Provisions fixing reasonable exemptions from such tax;
(4) Provisions allowing as an offset against the tax, the amount of like taxes levied, fixed, and collected within their jurisdiction by incorporated cities and towns in the county;
(5) A provision requiring persons receiving payments for admissions taxed under said ordinance to collect the amount of the tax from the persons making such payments;
(6) A provision to the effect that the tax imposed by said ordinance shall be deemed to be held in trust by the person required to collect the same until paid to the county treasurer, and making it a misdemeanor for any person receiving payment of the tax and appropriating or converting the same to his or her own use or to any use other than the payment of the tax as provided in said ordinance to the extent that the amount of such tax is not available for payment on the due date for filing returns as provided in said ordinance;
(7) A provision that in case any person required by the ordinance to collect the tax imposed thereby fails to collect the same, or having collected the tax fails to pay the same to the county treasurer in the manner prescribed by the ordinance, whether such failure is the result of such person's own acts or the result of acts or conditions beyond such person's control, such person shall nevertheless be personally liable to the county for the amount of the tax;
(8) Provisions fixing the time when the taxes imposed by the ordinance shall be due and payable to the county treasurer; requiring persons receiving payments for admissions to make periodic returns to the county treasurer on such forms and setting forth such information as the county treasurer may specify; requiring such return to show the amount of tax upon admissions for which such person is liable for specified preceding periods, and requiring such person to sign and transmit the same to the county treasurer together with a remittance for the amount;
(9) A provision requiring taxpayers to file with the county treasurer verified annual returns setting forth such additional information as he or she may deem necessary to determine tax liability correctly;
(10) A provision to the effect that whenever a certificate of registration, if required by the ordinance, is obtained for operating or conducting temporary places of amusement by persons who are not the owners, lessees, or custodians of the building, lot or place where the amusement is to be conducted, or whenever the business is permitted to be conducted without the procurement of a certificate, the tax imposed shall be returned and paid as provided in the ordinance by such owner, lessee, or custodian, unless paid by the person conducting the place of amusement;
(11) A provision requiring the applicant for a temporary certificate of registration, if required by the ordinance, to furnish with the application therefor, the name and address of the owner, lessee, or custodian of the premises upon which the amusement is to be conducted, and requiring the county treasurer to notify such owner, lessee, or custodian of the issuance of any such temporary certificate, and of the joint liability for such tax;
(12) A provision empowering the county treasurer to declare the tax upon temporary or itinerant places of amusement to be immediately due and payable and to collect the same, when he or she believes there is a possibility that the tax imposed under the ordinance will not be otherwise paid;
(13) Any or all of the applicable general administrative provisions contained in RCW 82.32.010 through 82.32.340 and 82.32.380, and the amendments thereto, except that unless otherwise indicated by the context of said sections, in all provisions so incorporated in such ordinance (a) the term "county treasurer" (of the county enacting said ordinance) shall be substituted for each reference made in said sections to the "department," the "department of revenue," "any employee of the department," or "director of the department of revenue"; (b) the name of the county enacting such ordinance shall be substituted for each reference made in said sections to the "state" or to the "state of Washington"; (c) the term "this ordinance" shall be substituted for each reference made in said sections to "this chapter"; (d) the name of the county enacting said ordinance shall be substituted for each reference made in said sections to "Thurston county"; and (e) the term "board of county commissioners" shall be substituted for each reference made in said sections to the "director of financial management."
[ 2009 c 549 s 4080; 1979 c 151 s 38; 1975 1st ex.s. c 278 s 21; 1963 c 4 s 36.38.020. Prior: 1943 c 269 s 3; Rem. Supp. 1943 s 11241-12.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Optional provisions in ordinance.


title: RCW 36.38.030

text:
The ordinance levying and fixing the tax shall be headed by a title expressing the subject thereof, and the style of the ordinance shall be: "Be it ordained by the Board of County Commissioners of . . . . . . County, State of Washington." The ordinance shall be enacted by a majority vote of the board at a regular meeting thereof, and only after the form of such ordinance as ultimately enacted has been on file with the clerk of the board and open to public inspection for not less than ten days. The ordinance shall not become effective until thirty days following its enactment, and within five days following its enactment it shall be printed and published in a newspaper of general circulation in the county. The ordinance shall be signed by a majority of the board, attested by the clerk of the board, and shall be duly entered and recorded in the book wherein orders of the board are entered and recorded. The ordinance may be at any time amended or repealed by an ordinance enacted, published, and recorded in the same manner.
[ 1963 c 4 s 36.38.030. Prior: 1943 c 269 s 2; Rem. Supp. 1943 s 11241-11.]

catchline: Form of ordinance.


title: RCW 36.38.040

text:
The legislative authority of a county that has created a public stadium authority to develop a stadium and exhibition center under RCW 36.102.050 may levy and fix a tax on any vehicle parking charges imposed at any parking facility that is part of a stadium and exhibition center, as defined in RCW 36.102.010. The tax shall be exclusive and shall preclude the city or town within which the stadium and exhibition center is located from imposing within its corporate limits a tax of the same or similar kind on any vehicle parking charges imposed at any parking facility that is part of a stadium and exhibition center. For the purposes of this section, "vehicle parking charges" means only the actual parking charges exclusive of taxes and service charges and the value of any other benefit conferred. The tax authorized under this section shall be at the rate of not more than ten percent. Revenues collected under this section shall be deposited in the stadium and exhibition center account under RCW 43.99N.060 until the bonds issued under RCW 43.99N.020 for the construction of the stadium and exhibition center are retired. After the bonds issued for the construction of the stadium and exhibition center are retired, the tax authorized under this section shall be used exclusively to fund repair, reequipping, and capital improvement of the stadium and exhibition center. The tax under this section may be levied upon the first use of any part of the stadium and exhibition center but shall not be collected at any facility already in operation as of July 17, 1997.
[ 1997 c 220 s 302 (Referendum Bill No. 48, approved June 17, 1997).]
Notes:
Referendum—Other legislation limited—Legislator's personal intent not indicated—Reimbursements for election—Voters' pamphlet, election requirements—1997 c 220: See RCW 36.102.800 through 36.102.803.

catchline: Vehicle parking charges tax—Parking facility at stadium and exhibition center—Use of revenues before and after issuance of bonds.


title: RCW 36.39.010

text: Public assistance generally, see Title 74 RCW.

catchline: Public assistance.


title: RCW 36.39.030

text:
The board of county commissioners of any county shall provide for the disposition of the remains of any indigent person including a recipient of public assistance who dies within the county and whose body is unclaimed by relatives or church organization. The board of county commissioners of any county may provide for the disposition of the remains of an indigent resident of the county who dies in an adjacent county not in Washington state.
[ 2023 c 62 s 1; 1963 c 4 s 36.39.030. Prior: 1953 c 224 s 1; 1951 c 258 s 1.]

catchline: Disposal of remains of indigent persons.


title: RCW 36.39.040

text:
The county commissioners of any county may expend from the county general fund for the purpose of receiving, warehousing and distributing federal surplus commodities for the use of or assistance to recipients of public assistance or other needy families and individuals when such recipients, families or individuals are certified as eligible to obtain such commodities by the state department of social and health services. The county commissioners may expend county general fund moneys to carry out any such program as a sole county operation or in conjunction or cooperation with any similar program of distribution by private individuals or organizations, any department of the state, or any political subdivision of the state.
[ 1979 c 141 s 43; 1963 c 4 s 36.39.040. Prior: 1957 c 187 s 5.]

catchline: Federal surplus commodities—County expenses—Handling commodities for certified persons—County program, cooperative program.


title: RCW 36.39.050

text: See RCW 74.04.340 through 74.04.360.

catchline: Federal surplus commodities—Certification of persons by department of social and health services.


title: RCW 36.39.060

text:
(1) Counties, cities, and towns are granted the authority, and it is hereby declared to be a public purpose for counties, cities, and towns, to establish and administer senior citizens programs either directly or by creating public corporations or authorities to carry out the programs and to expend their own funds for such purposes, as well as to expend federal, state, or private funds that are made available for such purposes. Such federal funds shall include, but not be limited to, funds provided under the federal older Americans act, as amended (42 U.S.C. Sec. 3001 et seq.).
(2) Counties, cities, and towns may establish and administer long-term care ombuds programs for residents, patients, and clients if such a program is not prohibited by federal or state law. Such local ombuds programs shall be coordinated with the efforts of other long-term care ombuds programs, including the office of the state long-term care ombuds established in RCW 43.190.030, to avoid multiple investigation of complaints.
[ 2013 c 23 s 67; 1983 c 290 s 13; 1979 c 109 s 1.]

catchline: Senior citizens programs—Long-term care ombuds programs—Authorization.


title: RCW 36.40.010

text:
On or before the second Monday in July of each year, the county auditor or chief financial officer designated in a charter county shall notify in writing each county official, elective or appointive, in charge of an office, department, service, or institution of the county, to file with him or her on or before the second Monday in August thereafter detailed and itemized estimates, both of the probable revenues from sources other than taxation, and of all expenditures required by such office, department, service, or institution for the ensuing fiscal year.
[ 2009 c 337 s 6; 1963 c 4 s 36.40.010. Prior: 1923 c 164 s 1, part; RRS s 3997-1, part.]

catchline: Estimates to be filed by county officials.


title: RCW 36.40.020

text:
The county commissioners shall submit to the auditor a detailed statement showing all new road and bridge construction to be financed from the county road fund, and from bond issues theretofore issued, if any, for the ensuing fiscal year, together with the cost thereof as computed by the county road engineer or for constructions in charge of a special engineer, then by such engineer, and such engineer shall prepare such estimates of cost for the county commissioners. They shall also submit a similar statement showing the road and bridge maintenance program, as near as can be estimated.
The county commissioners shall also submit to the auditor detailed estimates of all expenditures for construction or improvement purposes proposed to be made from the proceeds of bonds or warrants not yet authorized.
[ 1963 c 4 s 36.40.020. Prior: 1923 c 164 s 1, part; RRS s 3997-1, part.]

catchline: Commissioners to file road and bridge estimate and estimate of future bond expenditures.


title: RCW 36.40.030

text:
The estimates required in RCW 36.40.010 and 36.40.020 shall be submitted on forms provided by the county auditor or chief financial officer designated in a charter county and classified according to the classification established by the state auditor. The county auditor or chief financial officer designated in a charter county shall provide such forms. He or she shall also prepare the estimates for interest and debt redemption requirements and any other estimates the preparation of which properly falls within the duties of his or her office.
Each such official shall file his or her estimates within the time and in the manner provided in the notice and form and the county auditor or chief financial officer designated in a charter county may deduct and withhold as a penalty from the salary of each official failing or refusing to file such estimates as herein provided, the sum of fifty dollars for each day of delay: PROVIDED, That the total penalty against any one official shall not exceed two hundred fifty dollars in any one year.
In the absence or disability of any official the duties required herein shall devolve upon the official or employee in charge of the office, department, service, or institution for the time being. The notice shall contain a copy of this penalty clause.
[ 2009 c 337 s 7; 1995 c 301 s 62; 1963 c 4 s 36.40.030. Prior: 1923 c 164 s 1, part; RRS s 3997-1, part.]

catchline: Forms of estimates—Penalty for delay.


title: RCW 36.40.040

text:
Upon receipt of the estimates the county auditor or chief financial officer designated in a charter county shall prepare the county budget which shall set forth the complete financial program of the county for the ensuing fiscal year, showing the expenditure program and the sources of revenue by which it is to be financed.
The revenue section shall set forth the estimated receipts from sources other than taxation for each office, department, service, or institution for the ensuing fiscal year, the actual receipts for the first six months of the current fiscal year and the actual receipts for the last completed fiscal year, the estimated surplus at the close of the current fiscal year and the amount proposed to be raised by taxation.
The expenditure section shall set forth in comparative and tabular form by offices, departments, services, and institutions the estimated expenditures for the ensuing fiscal year, the appropriations for the current fiscal year, the actual expenditures for the first six months of the current fiscal year including all contracts or other obligations against current appropriations, and the actual expenditures for the last completed fiscal year.
All estimates of receipts and expenditures for the ensuing year shall be fully detailed in the annual budget and shall be classified and segregated according to a standard classification of accounts to be adopted and prescribed by the state auditor after consultation with the Washington state association of counties and the Washington state association of county officials.
The county auditor or chief financial officer designated in a charter county shall set forth separately in the annual budget to be submitted to the county legislative authority the total amount of emergency warrants issued during the preceding fiscal year, together with a statement showing the amount issued for each emergency, and the legislative authority shall include in the annual tax levy, a levy sufficient to raise an amount equal to the total of such warrants: PROVIDED, That the legislative authority may fund the warrants or any part thereof into bonds instead of including them in the budget levy.
[ 2009 c 337 s 8. Prior: 1995 c 301 s 63; 1995 c 194 s 7; 1973 c 39 s 1; prior: 1971 ex.s. c 85 s 4; 1969 ex.s. c 252 s 1; 1963 c 4 s 36.40.040; prior: (i) 1923 c 164 s 2; RRS s 3997-2. (ii) 1925 ex.s. c 143 s 2, part; 1923 c 164 s 6, part; RRS s 3997-6, part.]

catchline: Preliminary budget.


title: RCW 36.40.050

text:
The budget shall be submitted by the auditor or chief financial officer designated in a charter county to the board of county commissioners on or before the first Tuesday in September of each year. The board shall thereupon consider the same in detail, making any revisions or additions it deems advisable.
[ 2009 c 337 s 9; 1963 c 4 s 36.40.050. Prior: 1923 c 164 s 3, part; RRS s 3997-3, part.]

catchline: Revision by county commissioners.


title: RCW 36.40.060

text:
The county legislative authority shall then publish a notice stating that it has completed and placed on file its preliminary budget for the county for the ensuing fiscal year, a copy of which will be furnished any citizen who will call at its office for it, and that it will meet on the first Monday in October thereafter for the purpose of fixing the final budget and making tax levies, designating the time and place of the meeting, and that any taxpayer may appear thereat and be heard for or against any part of the budget. The notice shall be published once each week for two consecutive weeks immediately following adoption of the preliminary budget in the official newspaper of the county. The county legislative authority shall provide a sufficient number of copies of the detailed and comparative preliminary budget to meet the reasonable demands of taxpayers therefor and the same shall be available for distribution not later than two weeks immediately preceding the first Monday in October.
[ 1985 c 469 s 47; 1963 c 4 s 36.40.060. Prior: 1923 c 164 s 3, part; RRS s 3997-3, part.]

catchline: Notice of hearing on budget.


title: RCW 36.40.070

text:
On the first Monday in October in each year the board of county commissioners shall meet at the time and place designated in the notice, whereat any taxpayer may appear and be heard for or against any part of the budget. The hearing may be continued from day to day until concluded but not to exceed a total of five days. The officials in charge of the several offices, departments, services, and institutions shall, at the time the estimates for their respective offices, departments, services or institutions are under consideration be called in and appear before such hearing by the board at the request of any taxpayer and may be questioned concerning such estimates by the commissioners or any taxpayer present.
[ 1963 c 4 s 36.40.070. Prior: 1943 c 145 s 1, part; 1941 c 99 s 1, part; 1923 c 164 s 4, part; Rem. Supp. 1943 s 3997-4, part.]

catchline: Budget hearing.


title: RCW 36.40.071

text:
Notwithstanding any provision of law to the contrary, the board of county commissioners may meet for the purpose of holding a budget hearing, provided for in RCW 36.40.070, on the first Monday in December. The board of county commissioners may also set other dates relating to the budget process, including but not limited to the dates set in RCW 36.40.010, 36.40.050, and 36.81.130 to conform to the alternate date for the budget hearing.
[ 1971 ex.s. c 136 s 1.]

catchline: Budget hearing—Alternate date for budget hearing.


title: RCW 36.40.080

text:
Upon the conclusion of the budget hearing the county legislative authority shall fix and determine each item of the budget separately and shall by resolution adopt the budget as so finally determined and enter the same in detail in the official minutes of the board, a copy of which budget shall be forwarded to the state auditor.
[ 1995 c 301 s 64; 1963 c 4 s 36.40.080. Prior: 1943 c 145 s 1, part; 1941 c 99 s 1, part; 1923 c 164 s 4, part; Rem. Supp. 1943 s 3997-4, part.]

catchline: Final budget to be fixed.


title: RCW 36.40.090

text:
The board of county commissioners shall then fix the amount of the levies necessary to raise the amount of the estimated expenditures as finally determined, less the total of the estimated revenues from sources other than taxation, including such portion of any available surplus as in the discretion of the board it shall be advisable to so use, and such expenditures as are to be met from bond or warrant issues: PROVIDED, That no county shall retain an unbudgeted cash balance in the current expense fund in excess of a sum equal to the proceeds of a one dollar and twenty-five cents per thousand dollars of assessed value levy against the assessed valuation of the county. All taxes shall be levied in specific sums and shall not exceed the amount specified in the preliminary budget.
[ 1973 1st ex.s. c 195 s 33; 1963 c 4 s 36.40.090. Prior: 1943 c 145 s 1, part; 1941 c 99 s 1, part; 1923 c 164 s 4, part; Rem. Supp. 1943 s 3997-4, part.]
Notes:
Severability—Effective dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.

catchline: Taxes to be levied.


title: RCW 36.40.100

text:
The estimates of expenditures itemized and classified as required in RCW 36.40.040 and as finally fixed and adopted in detail by the board of county commissioners shall constitute the appropriations for the county for the ensuing fiscal year; and every county official shall be limited in the making of expenditures or the incurring of liabilities to the amount of the detailed appropriation items or classes respectively: PROVIDED, That upon a resolution formally adopted by the board at a regular or special meeting and entered upon the minutes, transfers or revisions within departments, or supplemental appropriations to the budget from unanticipated federal or state funds may be made: PROVIDED FURTHER, That the board shall publish notice of the time and date of the meeting at which the supplemental appropriations resolution will be adopted, and the amount of the appropriation, once each week, for two consecutive weeks prior to the meeting in the official newspaper of the county.
[ 1985 c 469 s 48; 1973 c 97 s 1; 1969 ex.s. c 252 s 2; 1965 ex.s. c 19 s 1; 1963 c 4 s 36.40.100. Prior: 1945 c 201 s 1, part; 1943 c 66 s 1, part; 1927 c 301 s 1, part; 1923 c 164 s 5, part; Rem. Supp. 1945 s 3997-5, part.]

catchline: Budget constitutes appropriations—Transfers—Supplemental appropriations.


title: RCW 36.40.120

text:
Moneys received from borrowing shall be used for no other purpose than that for which borrowed except that if any surplus shall remain after the accomplishment of the purpose for which borrowed, it shall be used to redeem the county debt. Where the budget contains an expenditure program to be financed from a bond issue to be authorized thereafter no such expenditure shall be made or incurred until such bonds have been duly authorized.
[ 1963 c 4 s 36.40.120. Prior: 1945 c 201 s 1, part; 1943 c 66 s 1, part; 1927 c 301 s 1, part; 1923 c 164 s 5, part; Rem. Supp. 1945 s 3997-5, part.]

catchline: Limitation on use of borrowed money.


title: RCW 36.40.130

text:
Expenditures made, liabilities incurred, or warrants issued in excess of any of the detailed budget appropriations or as revised by transfer as in RCW 36.40.100 or 36.40.120 provided shall not be a liability of the county, but the official making or incurring such expenditure or issuing such warrant shall be liable therefor personally and upon his or her official bond. The county auditor shall issue no warrant and the county commissioners shall approve no claim for any expenditure in excess of the detailed budget appropriations or as revised under the provisions of RCW 36.40.100 through 36.40.130, except upon an order of a court of competent jurisdiction, or for emergencies as hereinafter provided.
[ 2009 c 337 s 10; 1963 c 4 s 36.40.130. Prior: 1945 c 201 s 1, part; 1943 c 66 s 1, part; 1927 c 301 s 1, part; 1923 c 164 s 5, part; Rem. Supp. 1945 s 3997-5, part.]

catchline: Excess of expenditures, liability.


title: RCW 36.40.140

text:
When a public emergency, other than such as are specifically described in RCW 36.40.180, and which could not reasonably have been foreseen at the time of making the budget, requires the expenditure of money not provided for in the budget, the board of county commissioners by majority vote of the commissioners at any meeting the time and place of which all the commissioners have had reasonable notice, shall adopt and enter upon its minutes a resolution stating the facts constituting the emergency and the estimated amount of money required to meet it, and shall publish the same, together with a notice that a public hearing thereon will be held at the time and place designated therein, which shall not be less than one week after the date of publication, at which any taxpayer may appear and be heard for or against the expenditure of money for the alleged emergency. The resolution and notice shall be published once in the official county newspaper, or if there is none, in a legal newspaper in the county. Upon the conclusion of the hearing, if the board of county commissioners approves it, an order shall be made and entered upon its official minutes by a majority vote of all the members of the board setting forth the facts constituting the emergency, together with the amount of expenditure authorized, which order, so entered, shall be lawful authorization to expend said amount for such purpose unless a review is applied for within five days thereafter.
[ 1969 ex.s. c 185 s 3; 1963 c 4 s 36.40.140. Prior: 1925 ex.s. c 143 s 2, part; 1923 c 164 s 6, part; RRS s 3997-6, part.]

catchline: Emergencies subject to hearing.


title: RCW 36.40.150

text:
No expenditure shall be made or liability incurred pursuant to the order until a period of five days, exclusive of the day of entry of the order, have elapsed, during which time any taxpayer or taxpayers of the county feeling aggrieved by the order may have the superior court of the county review it by filing with the clerk of such court a verified petition, a copy of which has been served upon the county auditor. The petition shall set forth in detail the objections of the petitioners to the order and the reasons why the alleged emergency does not exist.
[ 1963 c 4 s 36.40.150. Prior: 1925 ex.s. c 143 s 2, part; 1923 c 164 s 6, part; RRS s 3997-6, part.]

catchline: Emergencies subject to hearing—Right of taxpayer to review order.


title: RCW 36.40.160

text:
The service and filing of the petition shall operate to suspend the emergency order and the authority to make any expenditure or incur any liability thereunder until final determination of the matter by the court.
[ 1963 c 4 s 36.40.160. Prior: 1925 ex.s. c 143 s 2, part; 1923 c 164 s 6, part; RRS s 3997-6, part.]

catchline: Emergencies subject to hearing—Petition for review suspends order.


title: RCW 36.40.170

text:
Upon the filing of a petition the court shall immediately fix a time for hearing it which shall be at the earliest convenient date. At such hearing the court shall hear the matter de novo and may take such testimony as it deems necessary. Its proceedings shall be summary and informal and its determination as to whether an emergency such as is contemplated within the meaning and purpose of this chapter exists or not and whether the expenditure authorized by said order is excessive or not shall be final.
[ 1963 c 4 s 36.40.170. Prior: 1925 ex.s. c 143 s 2, part; 1923 c 164 s 6, part; RRS s 3997-6, part.]

catchline: Emergencies subject to hearing—Court's power on review.


title: RCW 36.40.180

text:
Upon the happening of any emergency caused by fire, flood, explosion, storm, earthquake, epidemic, riot, or insurrection, or for the immediate preservation of order or of public health or for the restoration to a condition of usefulness of any public property the usefulness of which has been destroyed by accident, or for the relief of a stricken community overtaken by a calamity, or in settlement of approved claims for personal injuries or property damages, exclusive of claims arising from the operation of any public utility owned by the county, or to meet mandatory expenditures required by any law, the board of county commissioners may, upon the adoption by the unanimous vote of the commissioners present at any meeting the time and place of which all of such commissioners have had reasonable notice, of a resolution stating the facts constituting the emergency and entering the same upon their minutes, make the expenditures necessary to meet such emergency without further notice or hearing.
[ 1963 c 4 s 36.40.180. Prior: 1925 ex.s. c 143 s 2, part; 1923 c 164 s 6, part; RRS s 3997-6, part.]

catchline: Emergencies subject to hearing—Nondebatable emergencies.


title: RCW 36.40.190

text:
All emergency expenditures shall be paid for by the issuance of emergency warrants which shall be paid from any moneys on hand in the county treasury in the fund properly chargeable therewith and the county treasurer shall pay such warrants out of any moneys in the treasury in such fund. If at any time there are insufficient moneys on hand in the treasury to pay any of such warrants, they shall be registered, bear interest and be called in the manner provided by law for other county warrants.
[ 1963 c 4 s 36.40.190. Prior: 1925 ex.s. c 143 s 2, part; 1923 c 164 s 6, part; RRS s 3997-6, part.]

catchline: Payment of emergency warrants.


title: RCW 36.40.195

text:
In addition to the supplemental appropriations provided in RCW 36.40.100 and 36.40.140, the county legislative authority may provide by resolution a policy for supplemental appropriations as a result of unanticipated funds from local revenue sources.
[ 1997 c 204 s 4.]

catchline: Supplemental appropriations of unanticipated funds from local sources.


title: RCW 36.40.200

text:
All appropriations shall lapse at the end of the fiscal year: PROVIDED, That the appropriation accounts may remain open for a period of thirty days, and may, at the auditor's discretion, remain open for a period not to exceed sixty days thereafter for the payment of claims incurred against such appropriations prior to the close of the fiscal year.
After such period has expired all appropriations shall become null and void and any claim presented thereafter against any such appropriation shall be provided for in the next ensuing budget: PROVIDED, That this shall not prevent payments upon uncompleted improvements in progress at the close of the fiscal year.
[ 1997 c 204 s 2; 1963 c 4 s 36.40.200. Prior: 1925 ex.s. c 143 s 2, part; 1923 c 164 s 6, part; RRS s 3997-6, part.]

catchline: Lapse of budget appropriations.


title: RCW 36.40.205

text:
If prior to the election for any county legislative authority office, a salary adjustment for such position to become effective upon the commencement of the term next following such election is adopted by ordinance or resolution of the legislative authority of such county, and a salary adjustment coinciding with such preceding ordinance or resolution thereof is properly adopted as part of the county budget for the years following such election, such action shall be deemed a continuing part of and shall ratify and validate the preelection action as to such salary adjustment.
[ 1975 1st ex.s. c 32 s 1.]

catchline: Salary adjustment for county legislative authority office—Ratification and validation of preelection action.


title: RCW 36.40.210

text:
On or before the twenty-fifth day of each month the auditor shall submit or make available to the board of county commissioners a report showing the expenditures and liabilities against each separate budget appropriation incurred during the preceding calendar month and like information for the whole of the current fiscal year to the first day of said month, together with the unexpended and unencumbered balance of each appropriation. He or she shall also set forth the receipts from taxes and from sources other than taxation for the same periods.
[ 2009 c 337 s 11; 1963 c 4 s 36.40.210. Prior: 1923 c 164 s 7; RRS s 3997-7.]

catchline: Monthly report.


title: RCW 36.40.220

text:
The state auditor may make such rules, classifications, and forms as may be necessary to carry out the provisions in respect to county budgets, define what expenditures shall be chargeable to each budget account, and establish such accounting and cost systems as may be necessary to provide accurate budget information.
[ 1995 c 301 s 65; 1963 c 4 s 36.40.220. Prior: 1923 c 164 s 8; RRS s 3997-8.]

catchline: Rules, classifications, and forms.


title: RCW 36.40.230

text:
This chapter shall not be construed to create any new fund.
[ 1963 c 4 s 36.40.230. Prior: 1923 c 164 s 9; RRS s 3997-9.]

catchline: No new funds created.


title: RCW 36.40.240

text:
Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than twenty-five dollars nor more than five hundred dollars.
[ 1963 c 4 s 36.40.240. Prior: 1923 c 164 s 10; RRS s 3997-10.]

catchline: Penalty.


title: RCW 36.40.250

text:
In lieu of adopting an annual budget, the county legislative authority of any county may adopt an ordinance or a resolution providing for biennial budgets with a mid-biennium review and modification for the second year of the biennium. The county legislative authority may repeal such an ordinance or resolution and revert to adopting annual budgets for a period commencing after the end of a biennial budget cycle. The county legislative authority of a county with a biennial budget cycle may adopt supplemental and emergency budgets in the same manner and subject to the same conditions as the county legislative authority in a county with an annual budget cycle.
The procedure and steps for adopting a biennial budget shall conform with the procedure and steps for adopting an annual budget and with requirements established by the state auditor. The state auditor shall establish requirements for preparing and adopting the mid-biennium review and modification for the second year of the biennium.
Expenditures included in the biennial budget, mid-term modification budget, supplemental budget, or emergency budget shall constitute the appropriations for the county during the applicable period of the budget and every county official shall be limited in making expenditures or incurring liabilities to the amount of the detailed appropriation item or classes in the budget.
In lieu of adopting an annual budget or a biennial budget with a mid-biennium review for all funds, the legislative authority of any county may adopt an ordinance or a resolution providing for a biennial budget or budgets for any one or more funds of the county, with a mid-biennium review and modification for the second year of the biennium, with the other funds remaining on an annual budget. The county legislative authority may repeal such an ordinance or resolution and revert to adopting annual budgets for a period commencing after the end of the biennial budget or biennial budgets for the specific agency fund or funds. The county legislative authority of a county with a biennial budget cycle may adopt supplemental and emergency budgets in the same manner and subject to the same conditions as the county legislative authority in a county with an annual budget cycle.
The county legislative authority shall hold a public hearing on the proposed county property taxes and proposed road district property taxes prior to imposing the property tax levies.
[ 1997 c 204 s 3; 1995 c 193 s 1.]

catchline: Biennial budgets—Supplemental and emergency budgets.


title: RCW 36.43.010

text:
(1) The boards of county commissioners may adopt standard building codes and standard fire regulations to be applied within their respective jurisdictions.
(2) The boards of county commissioners may eliminate the minimum gross floor area requirements for single-family detached dwellings or reduce the requirements below the minimum performance standards and objectives contained in the state building code.
[ 2018 c 302 s 5; 1963 c 4 s 36.43.010. Prior: 1943 c 204 s 1; Rem. Supp. 1943 s 4077-10.]

catchline: Authority to adopt.


title: RCW 36.43.020

text:
The building codes or fire regulations when adopted by the board of county commissioners shall be applicable to all the area of the county situated outside the corporate limits of any city or town, or to such portion thereof as may be prescribed in such building code or fire regulation.
[ 1963 c 4 s 36.43.020. Prior: 1943 c 204 s 2; Rem. Supp. 1943 s 4077-11.]

catchline: Area to which applicable.


title: RCW 36.43.030

text:
The boards of county commissioners may appoint fire inspectors or other inspectors to enforce any building code or fire regulation adopted by them. The boards must enforce any building code or fire regulation adopted by them.
[ 1963 c 4 s 36.43.030. Prior: 1943 c 204 s 3; Rem. Supp. 1943 s 4077-12.]

catchline: Enforcement—Inspectors.


title: RCW 36.43.040

text:
Any person violating the provisions of any building code or any fire regulation lawfully adopted by any board of county commissioners shall be guilty of a misdemeanor.
[ 1963 c 4 s 36.43.040. Prior: 1943 c 204 s 4; Rem. Supp. 1943 s 4077-13.]

catchline: Penalty for violation of code or regulation.


title: RCW 36.45.010

text:
All claims for damages against any county shall be filed in the manner set forth in chapter 4.96 RCW.
[ 1993 c 449 s 10; 1967 c 164 s 14; 1963 c 4 s 36.45.010. Prior: 1957 c 224 s 7; prior: 1919 c 149 s 1, part; RRS s 4077, part.]
Notes:
Purpose—Severability—1993 c 449: See notes following RCW 4.96.010.
Severability—Purpose—1967 c 164: See notes following RCW 4.96.010.
Tortious conduct of political subdivisions and municipal corporations, liability for damages: Chapter 4.96 RCW.

catchline: Manner of filing.


title: RCW 36.45.040

text:
Whenever any county, by its board of county commissioners, has entered into a contract for the construction of any public improvement for the benefit of the county, whereby the contractor agreed to furnish all labor, material, and supplies necessary for the improvement, and the contractor has proceeded with such improvement and procured from other persons labor, material, or supplies and used the same in the construction of the improvement, but has failed to pay such persons therefor, and such persons have filed claims therefor against the county, and the claims have been audited in the manner provided by law and found to be just claims against the county, and valid obligations of the county except for the fact that they were not filed within the time provided by law; the board of county commissioners may provide funds sufficient therefor, and cause the payment, of such claims in the manner provided by law for the payment of valid claims against the county.
[ 1963 c 4 s 36.45.040. Prior: 1927 c 220 s 1; RRS s 4077-1.]

catchline: Labor and material claims.


title: RCW 36.46.010

text:
(1) Before a lawsuit may be commenced in disputes between elected officials, as the term "elected official" is defined in subsection (7) of this section, in their official capacity, the party bringing the claim must first notify in writing the other parties to the claim. The notice must:
(a) Request mediation to occur;
(b) Notify all interested parties that mediation must take place within ninety days of providing notice; and
(c) Include a copy of this section.
(2) The making of a written, good faith notice requesting mediation prior to commencing a lawsuit by the party bringing the claim as provided in subsection (1) of this section tolls the statute of limitations until the ninetieth day from the date of notice, or the day following the date set in subsection (5) of this section, or mediation ends, whichever is later.
(3) After the notice of mediation has been provided to all interested parties, unless otherwise agreed to by the parties, all interested parties must mediate pursuant to the process set forth in this section within ninety days or by the date set in subsection (5) of this section. If any party refuses to mediate, fails to mediate in good faith, or if mediation does not resolve the claim, the party bringing the claim may commence a lawsuit on the claim upon the passage of the 90th [ninetieth] day from the date of notice or the day following the date set in subsection (5) of this section, whichever is later.
(4) The mediator shall be agreed upon by the parties. If the parties cannot agree upon a mediator, any party may petition for the appointment of a mediator. Once a party petitions for the appointment of a mediator, no other party may petition for the appointment of a mediator. The petition shall be filed in the superior court of the county in which one of the parties serves as an elected official. If one of the parties in the action is a superior court judge, then the petition may not be filed in the superior court in which that judge serves. If any party is a superior court judge and all the parties serve in the same county, the action shall be filed in an adjacent county.
(5) Upon designation of a mediator by the parties or the court, the mediator and the parties or the parties' representatives shall establish a date for the mediation. If a date cannot be agreed upon within ten days of the designation or appointment of the mediator, a party may petition the court, as set forth in subsection (4) of this section, to set a date for the mediation. The mediation shall occur within ninety days from the day the notice is provided under subsection (1) of this section, or on a later date if agreed to by all parties and the mediator or as scheduled by the court.
(6) Costs of the mediation, including reasonable compensation for the mediator's services, shall be paid equally by the parties unless the superior court determines otherwise in its order appointing the mediator. The details of those costs, and the compensation of the mediator, must be set forth in a mediation agreement between the mediator and all parties, or in the order appointing the mediator. Unless otherwise agreed, and except for sharing the costs of the mediator, each party shall bear its own costs and expenses, including legal fees and witness expenses, in connection with the mediation proceeding. If the matter is not resolved by mediation and the parties cannot agree as to how costs are assessed among the parties, the court that resolves the matter shall determine how costs are assessed among the parties.
(7) For the purposes of this section, "elected official" means:
(a) Any elected or appointed county officer as enumerated in RCW 36.16.030;
(b) Equivalent positions whether elected or appointed in charter counties; and
(c) Superior, district, and municipal court judges located within the county.
[ 2019 c 463 s 1.]

catchline: Notice, mediation required—Procedure.


title: RCW 36.47.010

text:
The necessity and the desirability of coordinating the administrative programs of all of the counties in this state is recognized by this chapter.
[ 1963 c 4 s 36.47.010. Prior: 1959 c 130 s 1.]

catchline: Declaration of necessity.


title: RCW 36.47.020

text:
It shall be the duty of the assessor, auditor, clerk, coroner, sheriff, superintendent of schools, treasurer, and prosecuting attorney of each county in the state, including appointive officials in charter counties heading like departments, to take such action as they jointly deem necessary to effect the coordination of the administrative programs of each county.
[ 1998 c 245 s 28; 1969 ex.s. c 5 s 1; 1963 c 4 s 36.47.020. Prior: 1959 c 130 s 2.]

catchline: Joint action by officers of each county.


title: RCW 36.47.030

text:
The county officials enumerated in RCW 36.47.020 are empowered to designate the Washington state association of county officials as a coordinating agency through which the duties imposed by RCW 36.47.020 may be performed, harmonized, or correlated.
[ 1969 ex.s. c 5 s 2; 1963 c 4 s 36.47.030. Prior: 1959 c 130 s 3.]

catchline: State association of county officials may be coordinating agency.


title: RCW 36.47.040

text:
Each county which designates the Washington state association of county officials as the agency through which the duties imposed by RCW 36.47.020 may be executed is authorized to reimburse the association from the county current expense fund for the cost of any such services rendered: PROVIDED, That no reimbursement shall be made to the association for any expenses incurred under RCW 36.47.050 for travel, meals, or lodging of such county officials, or their representatives at such meetings, but such expenses may be paid by such official's respective county as other expenses are paid for county business. Such reimbursement shall be paid only on vouchers submitted to the county auditor and approved by the legislative authority of each county in the manner provided for the disbursement of other current expense funds. Each such voucher shall set forth the nature of the services rendered by the association, supported by affidavit that the services were actually performed.
[ 1991 c 363 s 71; 1977 ex.s. c 221 s 1; 1973 1st ex.s. c 195 s 35; 1970 ex.s. c 47 s 2; 1969 ex.s. c 5 s 3; 1963 c 4 s 36.47.040. Prior: 1959 c 130 s 4.]
Notes:
Purpose—Captions not law—1991 c 363: See notes following RCW 2.32.180.
Severability—Effective dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.

catchline: Reimbursement for costs and expenses to state association of county officials.


title: RCW 36.47.050

text:
The county officials enumerated in RCW 36.47.020 are authorized to take such further action as they deem necessary to comply with the intent of this chapter, including attendance at state and district meetings which may be required to formulate the reports provided for in *RCW 36.47.020.
[ 1969 ex.s. c 5 s 4; 1963 c 4 s 36.47.050. Prior: 1959 c 130 s 5.]
Notes:
*Reviser's note: RCW 36.47.020 was amended by 1998 c 245 s 28, removing the requirement to submit reports.

catchline: County officials—Further action authorized—Meetings.


title: RCW 36.47.060

text:
The financial records of the Washington state association of county officials shall be subject to audit by the state auditor.
[ 1995 c 301 s 66; 1969 ex.s. c 5 s 5; 1963 c 4 s 36.47.060. Prior: 1959 c 130 s 6.]

catchline: Association financial records subject to audit by state auditor.


title: RCW 36.47.070

text:
It is the desire of the legislature that the Washington State Association of County Officials, as set forth in chapter 36.47 RCW and the Washington State Association of Counties, as set forth in RCW 36.32.350, shall merge into one association of elected county officers. Only one association shall carry out the duties imposed by RCW 36.32.335 through 36.32.360 and 36.47.020 through 36.47.060.
[ 1998 c 245 s 29; 1977 ex.s. c 221 s 2.]

catchline: Merger of state association of county officials with state association of counties.


title: RCW 36.48.010

text:
Each county treasurer shall annually at the end of each fiscal year or at such other times as may be deemed necessary, designate one or more financial institutions in the state which are qualified public depositaries as set forth by the public deposit protection commission as depositary or depositaries for all public funds held and required to be kept by the treasurer, and no county treasurer shall deposit any public money in financial institutions, except as herein provided. Public funds of the county or a special district for which the county treasurer acts as its treasurer may only be deposited in bank accounts authorized by the treasurer or authorized in statute. All bank card depository service contracts for the county and special districts for which the county treasurer acts as its treasurer must be authorized by the county treasurer.
[ 1998 c 106 s 6; 1984 c 177 s 8; 1973 c 126 s 5; 1969 ex.s. c 193 s 27; 1963 c 4 s 36.48.010. Prior: 1907 c 51 s 1; RRS s 5562.]
Notes:
Construction—Severability—1969 ex.s. c 193: See notes following RCW 39.58.010.
Public depositaries: Chapter 39.58 RCW.

catchline: Depositaries to be designated by treasurer.


title: RCW 36.48.040

text:
The county treasurer shall deposit with any depositary, which has fully complied with all requirements of RCW 36.48.010 through 36.48.060, any county money in his or her hands or under his or her official control, and for the purpose of making the quarterly settlement and counting funds in the hands of the treasurer any sums so on deposit shall be deemed to be in the county treasury.
[ 2009 c 549 s 4084; 1963 c 4 s 36.48.040. Prior: 1907 c 51 s 4; RRS s 5565.]

catchline: Depositaries to be designated by treasurer—Deposited funds deemed in county treasury.


title: RCW 36.48.050

text:
The provisions of RCW 36.48.010 through 36.48.060 shall in no way relieve or release the county treasurer from any liability upon his or her official bond as such treasurer, or any surety upon such bond, and shall in no way affect the duty of the several county treasurers to give bond as required by law.
[ 2009 c 549 s 4085; 1963 c 4 s 36.48.050. Prior: 1907 c 51 s 5; RRS s 5566.]

catchline: Depositaries to be designated by treasurer—Treasurer's liability and bond additional.


title: RCW 36.48.060

text:
"Financial institution," whenever it occurs in RCW 36.48.010 through 36.48.050, means a branch of a bank engaged in banking in this state in accordance with *RCW 30.04.300, and any state bank or trust company, national banking association, stock savings bank, mutual savings bank, or savings and loan association, which institution is located in this state and lawfully engaged in business.
[ 1984 c 177 s 9; 1963 c 4 s 36.48.060. Prior: 1907 c 51 s 6; RRS s 5567.]
Notes:
*Reviser's note: RCW 30.04.300 was recodified as RCW 30A.04.300 pursuant to 2014 c 37 s 4, effective January 5, 2015.

catchline: Definition—"Financial institution."


title: RCW 36.48.070

text:
The county treasurer, the county auditor, and the chair of the county legislative authority, ex officio, shall constitute the county finance committee. The county treasurer shall act as chair of the committee and the county auditor as secretary thereof. The committee shall keep a full and complete record of all its proceedings in appropriate books of record and all such records and all correspondence relating to the committee shall be kept in the office of the county auditor and shall be open to public inspection. The committee shall approve county investment policy and a debt policy and shall make appropriate rules and regulations for the carrying out of the provisions of RCW 36.48.010 through 36.48.060, not inconsistent with law.
[ 1999 c 18 s 5; 1991 c 245 s 11; 1963 c 4 s 36.48.070. Prior: 1933 ex.s. c 45 s 2; RRS s 5567-1.]
Notes:
Effective date—1999 c 18 s 5: "Section 5 of this act takes effect January 1, 2000." [ 1999 c 18 s 10.]

catchline: County finance committee—Approval of investment policy and debt policy—Rules.


title: RCW 36.48.080

text:
The county clerks of all the counties of the state shall deposit all funds in their custody, as clerk of the superior court of their respective counties, in one or more qualified depositaries, as provided in chapter 39.58 RCW, as now or hereafter amended.
[ 1973 c 126 s 7; 1963 c 4 s 36.48.080. Prior: 1933 ex.s. c 40 s 1; RRS s 5561-1.]

catchline: County clerk's funds may be deposited.


title: RCW 36.48.090

text:
Whenever the clerk of the superior court has funds held in trust for any litigant or for any purpose, they shall be deposited in a separate fund designated "clerk's trust fund," and shall not be commingled with any public funds. However, in the case of child support payments, the clerk may send the checks or drafts directly to the recipient or endorse the instrument to the recipient and the clerk is not required to deposit such funds. In processing child support payments, the clerk shall comply with RCW 26.09.120. The clerk may invest the funds in any of the investments authorized by RCW 36.29.020. The clerk shall place the income from such investments in the county current expense fund to be used by the county for general county purposes unless: (1) The funds being held in trust in a particular matter are two thousand dollars or more, and (2) a litigant in the matter has filed a written request that such investment be made of the funds being held in trust. Interest income accrued from the date of filing of the written request for investment shall be paid to the beneficiary. In such an event, any income from such investment shall be paid to the beneficiary of such trust upon the termination thereof: PROVIDED, That five percent of the income shall be deducted by the clerk as an investment service fee and placed in the county current expense fund to be used by the county for general county purposes.
In any matter where funds are held in the clerk's trust fund, any litigant who is not represented by an attorney and who has appeared in matters where the funds held are two thousand dollars or more shall receive written notice of the provisions of this section from the clerk.
[ 1994 c 185 s 4; 1987 c 363 s 4; 1979 ex.s. c 227 s 1; 1977 c 63 s 1; 1973 c 126 s 8; 1963 c 4 s 36.48.090. Prior: 1933 ex.s. c 40 s 2; RRS s 5561-2.]

catchline: Clerk's trust fund created—Deposits—Interest—Investments.


title: RCW 36.49.020

text:
The county assessor shall turn over the list of dog owners to the county treasurer for collection of the taxes. Upon the payment of the license tax upon any dog or kennel the county treasurer shall deliver to the owner or keeper of such dog or kennel a license, and a metallic tag for each dog taxed and licensed or kept in such kennel. The license shall be dated and numbered and shall bear the name of the county issuing it, the name and address of the owner of the dog or kennel licensed; and if a dog license, a description of the dog including its breed, age, color, and markings; and if a kennel license, a description of the breed, number, and ages of the dogs kept in such kennel. The metallic tag shall bear the name of the county issuing it, a serial number corresponding with the number on the license, and the calendar year in which it is issued. Every owner or keeper of a dog shall keep a substantial collar on the dog and attached firmly thereto the license tag for the current year.
[ 1963 c 4 s 36.49.020. Prior: 1929 c 198 s 2; RRS s 8304-2; prior: 1919 c 6 s 2, part.]

catchline: Treasurer to collect—Tags.


title: RCW 36.49.030

text:
Any person becoming the owner of a dog or kennel after the assessment has been returned by the assessor and any owner of a dog or kennel which for any reason the assessor has failed to assess, may at any time apply to the county treasurer, and upon the payment of the required fee procure a license and a metallic tag or tags.
[ 1963 c 4 s 36.49.030. Prior: 1929 c 198 s 3, part; RRS s 8304-3, part.]

catchline: Application for license after assessor's list returned.


title: RCW 36.49.040

text:
If any person whose name appears upon the list prepared by the county assessor fails to pay the license tax to the county treasurer on or before the first day of August of the year in which the list is made, the county treasurer shall proceed to collect the delinquent license taxes in the manner provided by law for collection of delinquent personal property taxes.
[ 1963 c 4 s 36.49.040. Prior: 1929 c 198 s 3, part; RRS s 8304-3, part.]

catchline: Delinquent tax, how collected.


title: RCW 36.49.050

text:
All license taxes collected in accordance with the provisions of this chapter shall be placed in a separate fund in the office of the county treasurer to be known as the "county dog license tax fund."
[ 1963 c 4 s 36.49.050. Prior: 1929 c 198 s 4; RRS s 8304-4; prior: 1919 c 6 s 2, part.]

catchline: "County dog license tax fund"—Created.


title: RCW 36.49.060

text:
On the first day of March of each year all moneys in the county dog license tax fund in excess of five hundred dollars shall be transferred and credited by the county treasurer to the current expense fund of the county.
[ 1963 c 4 s 36.49.060. Prior: 1929 c 198 s 8; RRS s 8304-5.]

catchline: "County dog license tax fund"—Transfer of excess funds in.


title: RCW 36.49.070

text:
Any person or officer who refuses to comply with or enforce any of the provisions of this chapter shall be guilty of a misdemeanor.
[ 1963 c 4 s 36.49.070. Prior: 1929 c 198 s 9; RRS s 8304-6.]

catchline: Penalty.


title: RCW 36.50.010

text:
The board of county commissioners of any county and the governing body of any municipality are authorized to establish and conduct extension work in agriculture and home economics in cooperation with Washington State University, upon such terms and conditions as may be agreed upon by any such board or governing body and the director of the extension service of Washington State University; and may employ such means and appropriate and expend such sums of money as may be necessary to effectively establish and carry on such work in agriculture and home economics in their respective counties and municipalities.
[ 1963 c 4 s 36.50.010. Prior: 1949 c 181 s 1; Rem. Supp. 1949 s 4589-1.]

catchline: Cooperative extension work in agriculture and home economics authorized.


title: RCW 36.53.010

text:
The board of county commissioners may grant a license to keep a ferry across any lake or stream within its county, upon being satisfied that a ferry is necessary at the point applied for, which license shall continue in force for a term to be fixed by the commissioners not exceeding five years.
[ 1963 c 4 s 36.53.010. Prior: Code 1881 s 3002; 1879 p 61 s 38; 1869 p 280 s 40; 1863 p 521 s 1; 1854 p 354 s 1; RRS s 5462.]

catchline: Grant of license—Term.


title: RCW 36.53.020

text:
The county legislative authority may charge such sum as may be fixed under the authority of RCW 36.32.120(3) for such license, and the person to whom the license is granted shall pay to the appropriate county official the tax for one year in advance.
[ 1985 c 91 s 2; 1963 c 4 s 36.53.020. Prior: Code 1881 s 3003; 1879 p 61 s 39; 1869 p 280 s 41; 1863 p 522 s 2; 1854 p 354 s 2; RRS s 5463.]

catchline: Licensing tax.


title: RCW 36.53.030

text:
No license shall be granted to any person other than the owner of the land embracing or adjoining the lake or stream where the ferry is proposed to be kept, unless the owner neglects to apply therefor. Whenever application for a license is made by any person other than the owner, the board of county commissioners shall not grant it, unless proof is made that the applicant caused notice, in writing, of his or her intention to make such application to be given to such owner, if residing in the county, at least ten days before the session of the board of county commissioners at which application is made.
[ 2009 c 549 s 4086; 1963 c 4 s 36.53.030. Prior: Code 1881 s 3004; 1879 p 61 s 40; 1869 p 280 s 42; 1863 p 522 s 3; 1854 p 354 s 3; RRS s 5464.]

catchline: To whom license granted—Notice of intention if nonowner.


title: RCW 36.53.040

text:
Every person intending to apply for a license to keep a ferry at any place shall give notice of his or her intention by posting up at least three notices in public places in the neighborhood where the ferry is proposed to be kept, twenty days prior to any regular session of the board of county commissioners at which the application is to be made.
[ 2009 c 549 s 4087; 1963 c 4 s 36.53.040. Prior: Code 1881 s 3005; 1879 p 61 s 41; 1869 p 281 s 43; 1863 p 522 s 4; 1854 p 354 s 4; RRS s 5465.]

catchline: Notice of application to be posted.


title: RCW 36.53.050

text:
Every person applying for a license to keep a ferry shall, before the same is issued, enter into a bond with one or more sureties, to be approved by the county auditor, in a sum not less than one hundred nor more than five hundred dollars, conditioned that such person will keep the ferry according to law and that if default at any time is made in the condition of the bond, damages, not exceeding the penalty, may be recovered by any person aggrieved, before any court having jurisdiction.
[ 1963 c 4 s 36.53.050. Prior: Code 1881 s 3006; 1879 p 62 s 42; 1869 p 281 s 44; 1863 p 522 s 5; 1854 p 354 s 5; RRS s 5466.]

catchline: Bond of licensee.


title: RCW 36.53.060

text:
Every person obtaining a license to keep a ferry shall provide and keep in good and complete repair the necessary boat or boats for the safe conveyance of all persons and property, and furnish such boats at all times with suitable oars, setting poles, and other implements necessary for the service thereof, and shall keep a sufficient number of discreet and skillful men or women ferry workers to attend and manage the same; and he or she shall also at all times keep the place of embarking and landing in good order and repair, by cutting away the bank of the stream so that persons and property may be embarked and landed without danger or unnecessary delay.
[ 2009 c 549 s 4088; 1963 c 4 s 36.53.060. Prior: Code 1881 s 3007; 1879 p 62 s 43; 1869 p 281 s 45; 1863 p 522 s 6; 1854 p 354 s 6; RRS s 5467.]

catchline: Duties of licensee.


title: RCW 36.53.070

text:
Every person obtaining a ferry license shall give constant and diligent attention to such ferry from daylight in the morning until dark in the evening of each day, and shall, moreover, at any hour in the night, if required, except in cases of imminent danger, give passage to all persons requiring the same on the payment of double rate of ferriage allowed to be taken in the daytime.
If the licensee at any time neglects or refuses to give passage to any person or property, the licensee shall forfeit and pay to the party aggrieved for every such offense the sum of five dollars, to be recovered before any district judge having jurisdiction; the licensee shall, moreover, be liable in an action at law for any special damage which such person may have sustained in consequence of such neglect or refusal.
No forfeiture or damages shall be recovered for a failure or refusal to convey any person or property across the stream when it is manifestly hazardous to do so, by reason of any storm, flood, or ice; nor shall any keeper of a ferry be compelled to give passage to any person or property until the fare or toll chargeable by law has been fully paid or tendered.
[ 1987 c 202 s 207; 1963 c 4 s 36.53.070. Prior: Code 1881 s 3008; 1879 p 62 s 44; 1869 p 281 s 46; 1863 p 523 s 7; 1854 p 355 s 7; RRS s 5468.]
Notes:
Intent—1987 c 202: See note following RCW 2.04.190.

catchline: Duties of licensee—Duties as to ferriage—Liability for nonperformance.


title: RCW 36.53.080

text:
Whenever the board of county commissioners grants a license to keep a ferry across any lake or stream, it shall establish the rates of ferriage which may be lawfully demanded for the transportation of persons and property across the same, having due regard for the breadth and situation of the stream, and the dangers and difficulties incident thereto, and the publicity of the place at which the same is established, and every keeper of a ferry who at any time demands and receives more than the amount so designated for ferrying shall forfeit and pay to the party aggrieved, for every such offense, the sum of five dollars, over and above the amount which has been illegally received, to be recovered before any district judge having jurisdiction.
[ 1987 c 202 s 208; 1963 c 4 s 36.53.080. Prior: Code 1881 s 3009; 1879 p 63 s 45; 1869 p 282 s 47; 1863 p 523 s 8; 1854 p 355 s 8; RRS s 5469.]
Notes:
Intent—1987 c 202: See note following RCW 2.04.190.

catchline: Rates of ferriage.


title: RCW 36.53.090

text:
The boards of county commissioners may fix, alter, and establish from time to time, the rates of ferriage to be levied and collected at all ferries established by law, within or bordering upon the county lines of any of the counties in this state.
[ 1963 c 4 s 36.53.090. Prior: Code 1881 s 3010; 1879 p 63 s 46; 1869 p 282 s 48; RRS s 5470.]

catchline: Commissioners may fix and alter rates.


title: RCW 36.53.100

text:
Every person licensed to keep a ferry shall post up, in some conspicuous place near his or her ferry landing a list of the rates of ferriage which are chargeable by law at such ferry, which list of rates shall at all times be plain and legible and posted up so near the place where persons pass across the ferry that it may be easily read. If the keeper neglects or refuses to post and keep up such list, it shall not be lawful to charge or take any ferriage or compensation at the ferry, during the time of such delinquency.
[ 2009 c 549 s 4089; 1963 c 4 s 36.53.100. Prior: Code 1881 s 3011; 1879 p 63 s 47; 1869 p 283 s 49; 1863 p 523 s 9; 1854 p 355 s 9; RRS s 5471.]

catchline: Rates to be posted.


title: RCW 36.53.110

text:
All persons shall be received into the ferry boats and conveyed across the stream over which a ferry is established according to their arrival thereat, and if the keeper of a ferry acts contrary to this regulation, the keeper shall forfeit and pay to the party aggrieved the sum of ten dollars for every such offense, to be recovered before any district judge having jurisdiction: PROVIDED, That public officers on urgent business, post riders, couriers, physicians, surgeons, and midwives shall in all cases be first carried over, when all cannot go at the same time.
[ 1987 c 202 s 209; 1963 c 4 s 36.53.110. Prior: Code 1881 s 3012; 1879 p 63 s 48; 1869 p 283 s 50; 1863 p 524 s 10; 1854 p 356 s 10; RRS s 5472.]
Notes:
Intent—1987 c 202: See note following RCW 2.04.190.

catchline: Order of ferriage—Liability for nonperformance.


title: RCW 36.53.120

text:
Every person licensed to keep a ferry under the provisions of RCW 36.53.010 through 36.53.140 shall have the exclusive privilege of transporting all persons and property over and across the stream where the ferry is established, and shall be entitled to all the fare arising by law therefrom: PROVIDED, That any person may cross such stream at the ferry location in his or her own boat, or take in and carry over his or her neighbor, when done without fee or charge, and not with intent to injure the person licensed to keep a ferry.
[ 2009 c 549 s 4090; 1963 c 4 s 36.53.120. Prior: Code 1881 s 3013; 1879 p 63 s 49; 1869 p 283 s 51; 1863 p 524 s 11; 1854 p 356 s 11; RRS s 5473.]

catchline: Grant exclusive.


title: RCW 36.53.130

text:
If any person licensed to keep a ferry fails to pay the taxes assessed thereon when due, or to provide and keep in good and complete repair the necessary boat or boats, with the oars, setting poles, and other necessary implements for the service thereof, or to employ a sufficient number of skilled and discreet ferry workers within three months from the time license is granted, or if the ferry is not at any time kept in good condition and repair, or if it is abandoned, disused, or unfrequented for the space of six months at any one time, the board of county commissioners, on complaint being made in writing, may summon the person licensed to keep such ferry, to show cause why his or her license should not be revoked. The board may revoke or not according to the testimony adduced and the laws of this state, the decision subject to review by the superior court: PROVIDED, That if disuse resulted because the stream is fordable at certain seasons of the year, or because travel by that route is subject to periodical fluctuations, it shall not work a forfeiture within the meaning of this section.
[ 2009 c 549 s 4091; 1963 c 4 s 36.53.130. Prior: Code 1881 s 3014; 1879 p 64 s 50; 1869 p 283 s 52; 1863 p 524 s 12; 1854 p 356 s 12; RRS s 5474.]

catchline: Revocation of license.


title: RCW 36.53.140

text:
Any person who maintains any ferry and receives ferriage without first obtaining a license therefor shall pay a fine of ten dollars for each offense, to be collected for the use of the county, by suit before any district judge having jurisdiction, and any person may bring such suit: PROVIDED, That it shall not be unlawful for any person to transport any other person or property over any stream for hire, when there is no ferry, or the ferry established at such place was not in actual operation at the time, or in sufficient repair to have afforded to such person or property a safe and speedy passage.
[ 1987 c 202 s 210; 1963 c 4 s 36.53.140. Prior: Code 1881 s 3015; 1879 p 64 s 51; 1869 p 284 s 53; 1863 p 525 s 13; 1854 p 356 s 13; RRS s 5475.]
Notes:
Intent—1987 c 202: See note following RCW 2.04.190.

catchline: Penalty for maintaining unlicensed ferry.


title: RCW 36.53.150

text:
Whenever the board of county commissioners of any county determines that the construction or maintenance of a ferry in a state adjoining such county or connecting such county with the adjoining state is of necessity or convenience to the citizens of the county, the board may enter into a contract for the construction or maintenance of such ferry, or make such contribution as may be deemed advisable toward the construction or maintenance thereof, and may lease, or grant exclusive permits to use, any wharf or landing owned or leased by the board to any person, firm or corporation furnishing, or agreeing to furnish, ferry service between such county and the adjoining state.
[ 1963 c 4 s 36.53.150. Prior: 1921 c 165 s 1; 1915 c 26 s 1; RRS s 5478.]

catchline: Interstate ferry—County may contribute to—Grant of permit to operator.


title: RCW 36.54.010

text:
Any county may construct, condemn, or purchase, operate and maintain ferries or wharves at any unfordable stream, lake, estuary or bay within or bordering on said county, or between portions of the county, or between such county and other counties, together with all the necessary boats, grounds, roads, approaches, and landings appertaining thereto under the direction and control of the board of county commissioners free or for toll and as the board shall by resolution determine.
[ 1963 c 4 s 36.54.010. Prior: 1919 c 115 s 1; 1899 c 29 s 1; 1895 c 130 s 2; RRS s 5477.]

catchline: County may acquire, construct, maintain, and operate ferry.


title: RCW 36.54.015

text:
The legislative authority of every county operating ferries shall prepare, with the advice and assistance of the county engineer, a fourteen year long range capital improvement plan embracing all major elements of the ferry system. Such plan shall include a listing of each major element of the system showing its estimated current value, its estimated replacement cost, and its amortization period.
[ 1975 1st ex.s. c 21 s 2.]

catchline: Ferries—Fourteen year long range improvement plan—Contents.


title: RCW 36.54.020

text:
The board of county commissioners of any county may, severally or jointly with any other county, city or town, or the state of Washington, or any other state or any county, city or town of any other state, construct or acquire by purchase, gift, or condemnation, and operate any ferry necessary for continuation or connection of any county road across any navigable water. The procedure with respect to the exercise of the power herein granted shall be the same as provided for the joint erection or acquisition of bridges, trestles, or other structures. Any such ferries may be operated as free ferries or as toll ferries under the provisions of law of this state relating thereto.
[ 1963 c 4 s 36.54.020. Prior: 1937 c 187 s 31; RRS s 6450-31.]

catchline: Joint ferries—Generally.


title: RCW 36.54.030

text:
Whenever a river, lake, or other body of water is on the boundary line between two counties, the boards of county commissioners of the counties adjoining such stream or body of water may construct, purchase, equip, maintain, and operate a ferry across such river, lake, or other body of water, when such ferry connects the county roads or other public highways of their respective counties. All costs and expenses of constructing, purchasing, maintaining, and operating such ferry shall be paid by the two counties, each paying such proportion thereof as shall be agreed upon by the boards of county commissioners.
[ 1963 c 4 s 36.54.030. Prior: 1917 c 158 s 1; RRS s 5479.]

catchline: Joint ferries over water boundary between two counties.


title: RCW 36.54.040

text:
The boards of county commissioners of the two counties, participating in a joint ferry, shall meet in joint session at the county seat of one of the counties interested, and shall elect one of their members as chair of the joint board of commissioners, who shall act as such chair during the remainder of his or her term of office, and, at the expiration of his or her term of office, the two boards of county commissioners shall meet and elect a new chair, who shall act as such chair during his or her term of office as county commissioner, and they shall continue to elect a chair in like manner thereafter. The county auditors of the counties shall be clerks of such joint commission, and the county auditor of the county where each meeting is held shall act as clerk of the commission at all meetings held in his or her county. Each county auditor, as soon as the joint commission is organized, shall procure a record book and enter therein a complete record of the proceedings of the commission, and immediately after each adjournment the county auditor of the county in which the meeting is held shall forward a complete copy of the minutes of the proceedings of the commission to the auditor of the other county to be entered by him or her in his or her record. Each county shall keep a complete record of the proceedings of the commission.
[ 2009 c 549 s 4092; 1963 c 4 s 36.54.040. Prior: 1917 c 158 s 2; RRS s 5480.]

catchline: Joint ferries over water boundary between two counties—Joint board of commissioners to administer—Records kept.


title: RCW 36.54.050

text:
The joint commission is authorized to transact all business necessary in carrying out the purposes of RCW 36.54.030 through 36.54.070 and its acts shall be binding upon the two counties, and one-half of all bills and obligations created by the commission shall be binding and a legal charge against the road fund of each county and the claims therefor shall be allowed and paid out of the county road fund the same as other claims against said fund are allowed and paid, unless otherwise provided in an agreement between the two counties.
[ 2006 c 332 s 10; 1963 c 4 s 36.54.050. Prior: 1917 c 158 s 3; RRS s 5481.]

catchline: Joint ferries over water boundary between two counties—Commission authority—Expenses shared.


title: RCW 36.54.060

text:
All claims and accounts for the construction, operation and maintenance of a joint county ferry shall be presented to and audited by the joint commission: PROVIDED, That items of expense connected with the operation of such ferry which do not exceed the sum of thirty dollars may be presented to the chair of the joint commission and allowed by him or her and when allowed shall be a joint charge against the road fund of each of the counties operating such ferry.
[ 2009 c 549 s 4093; 1963 c 4 s 36.54.060. Prior: 1917 c 158 s 4; RRS s 5482.]

catchline: Joint ferries over water boundary between two counties—Audit and allowance of claims.


title: RCW 36.54.070

text:
The members of the board of county commissioners of each county shall be members of the joint commission and their refusal to act shall be ground for impeachment. They shall provide for the maintenance and operation of the ferry until it is discontinued by a majority vote of the joint commission.
[ 1963 c 4 s 36.54.070. Prior: 1917 c 158 s 5; RRS s 5483.]

catchline: Joint ferries over water boundary between two counties—County commissioner duties enumerated—Omission as ground for impeachment.


title: RCW 36.54.110

text:
(1) The legislative authority of a county may adopt an ordinance creating a ferry district in all of the area of the county, including the area within the corporate limits of any city or town within the county. The ordinance may be adopted only after a public hearing has been held on the creation of a ferry district, and the county legislative authority makes a finding that it is in the public interest to create the district.
(2) A ferry district is a municipal corporation, an independent taxing "authority" within the meaning of Article VII, section 1 of the state Constitution, and a "taxing district" within the meaning of Article VII, section 2 of the state Constitution.
(3) A ferry district is a body corporate and possesses all the usual powers of a corporation for public purposes as well as all other powers that may now or hereafter be specifically conferred by statute, including, but not limited to, the authority to hire employees, staff, and services, to enter into contracts, and to sue and be sued.
(4) The members of the county legislative authority, acting ex officio and independently, shall compose the governing body of any ferry district that is created within the county. The voters of a ferry district must be registered voters residing within the boundaries of the district.
(5) A county with a population greater than one million persons and having a boundary on Puget Sound, or a county to the west of Puget Sound with a population greater than two hundred thirty thousand but less than three hundred thousand persons, proposing to create a ferry district to assume a passenger-only ferry route between Vashon and Seattle, including an expansion of that route to include Southworth, shall first receive approval from the governor after submitting a complete business plan to the governor and the legislature by November 1, 2007. The business plan must, at a minimum, include hours of operation, vessel needs, labor needs, proposed routes, passenger terminal facilities, passenger rates, anticipated federal and local funding, coordination with Washington state ferry system, coordination with existing transit providers, long-term operation and maintenance needs, and long-term financial plan. The business plan may include provisions regarding coordination with an appropriate county to participate in a joint ferry under RCW 36.54.030 through 36.54.070. In order to be considered for assuming the route, the ferry district shall ensure that the route will be operated only by the ferry district and not contracted out to a private entity, all existing labor agreements will be honored, and operations will begin no later than July 1, 2008. If the route is to be expanded to include serving Southworth, the ferry district shall enter into an interlocal agreement with the public transportation benefit area serving the Southworth ferry terminal within thirty days of beginning Southworth ferry service. For the purposes of this subsection, Puget Sound is considered as extending north to Admiralty Inlet.
[ 2026 c 187 s 1; 2007 c 223 s 5; 2006 c 332 s 7; 2003 c 83 s 301.]
Notes:
Effective date—2007 c 223: See note following RCW 36.57A.220.
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

catchline: County ferry districts—Authorized—Powers—Governing body—Passenger-only ferry service between Vashon and Seattle.


title: RCW 36.54.120

text:
A ferry district may construct, purchase, operate, and maintain ferries or wharves at any unfordable stream, lake, estuary, or bay within or bordering the ferry district, or between portions of the ferry district, or between the ferry district and other ferry districts, together with all the necessary boats, grounds, roads, approaches, and landings appertaining thereto under the direction and control of the governing body of the ferry district, free or for toll as the governing body determines by resolution.
[ 2026 c 187 s 2; 2003 c 83 s 302.]
Notes:
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

catchline: County ferry districts—District may construct, purchase, operate, and maintain ferries and wharves.


title: RCW 36.54.130

text:
(1)(a) To carry out the purposes for which ferry districts are created, the governing body of a ferry district may levy each year an ad valorem tax on all taxable property located in the district not to exceed 75 cents per thousand dollars of assessed value, except a ferry district in a county with a population of 1,500,000 or more may not levy at a rate that exceeds seven and one-half cents per $1,000 of assessed value. The levy must be sufficient for the provision of ferry services as shown to be required by the budget prepared by the governing body of the ferry district.
(b) Except for a ferry district in a county with a population of 1,500,000 or more, no ad valorem tax greater than 10 cents per $1,000 of assessed value may be imposed under this section by a ferry district created after June 11, 2026, without approval of a majority of the voters in the district voting on a proposition at a general or special election.
(2) A tax imposed under this section may be used only for:
(a) Providing ferry services, including the purchase, lease, or rental of ferry vessels and dock facilities;
(b) The operation, maintenance, and improvement of ferry vessels and dock facilities;
(c) Providing shuttle services between the ferry terminal and passenger parking facilities, and other landside improvements directly related to the provision of ferry service; and
(d) Related personnel costs.
[ 2026 c 187 s 3; 2009 c 551 s 4; 2007 c 223 s 6; 2006 c 332 s 9; 2003 c 83 s 303.]
Notes:
Effective date—2007 c 223: See note following RCW 36.57A.220.
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

catchline: County ferry districts—Tax levy authorized—Uses.


title: RCW 36.54.135

text:
(1) A county ferry district may incur general indebtedness, and issue general obligation bonds, to finance the construction, purchase, and preservation of ferries and associated terminals and retire the indebtedness in whole or in part from the revenues received from the tax levy authorized in RCW 36.54.130.
(2) The ordinance adopted by the county legislative authority creating the county ferry district and authorizing the use of revenues received from the tax levy authorized in RCW 36.54.130 must indicate an intent to incur this indebtedness and the maximum amount of this indebtedness that is contemplated.
[ 2026 c 187 s 4; 2007 c 223 s 7.]
Notes:
Effective date—2007 c 223: See note following RCW 36.57A.220.

catchline: County ferry districts—General indebtedness, bond issuance.


title: RCW 36.54.140

text:
A ferry district may impose excess levies upon the property included within the district for a one-year period to be used for operating or capital purposes whenever authorized by the electors of the district under RCW 84.52.052 and Article VII, section 2(a) of the state Constitution.
[ 2003 c 83 s 304.]
Notes:
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

catchline: County ferry districts—Excess levies.


title: RCW 36.54.150

text:
The governing body of the ferry district shall annually prepare a budget of the requirements of each district fund.
[ 2003 c 83 s 305.]
Notes:
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

catchline: County ferry districts—Budget of fund requirements.


title: RCW 36.54.160

text:
At the time of making general tax levies in each year, the county legislative authority of the county in which a ferry district is located shall make the required levies for district purposes against the real and personal property in the district. The tax levies must be a part of the general tax roll and be collected as a part of the general taxes against the property in the district.
[ 2003 c 83 s 306.]
Notes:
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

catchline: County ferry districts—General property tax levies.


title: RCW 36.54.170

text:
(1) The treasurer of the county in which a ferry district is located shall be treasurer of the district. The county treasurer shall receive and disburse ferry district revenues, collect taxes authorized and levied under this chapter, and credit district revenues to the proper fund.
(2) The county treasurer shall establish a ferry district fund, into which must be paid all district revenues, and the county treasurer shall also maintain such special funds as may be created by the governing body of a ferry district, into which the county treasurer shall place all money as the governing body of the district may, by resolution, direct.
(3) The county treasurer shall pay out money received for the account of the ferry district on warrants issued by the county auditor against the proper funds of the district.
(4) All district funds must be deposited with the county depositaries under the same restrictions, contracts, and security as provided for county depositaries.
(5) All interest collected on ferry district funds belongs to the district and must be deposited to its credit in the proper district funds.
[ 2003 c 83 s 307.]
Notes:
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

catchline: County ferry districts—Treasurer—Ferry district fund.


title: RCW 36.54.180

text:
A ferry district is exempt from the provisions of Title 81 RCW and is not subject to the control of the Washington utilities and transportation commission. It is not necessary for a ferry district to apply for a certificate of public convenience and necessity.
[ 2003 c 83 s 308.]
Notes:
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

catchline: County ferry districts—Not subject to Washington utilities and transportation commission.


title: RCW 36.54.190

text:
A ferry district formed under this chapter may be dissolved in the manner provided in chapter 53.48 RCW, relating to port districts.
[ 2003 c 83 s 309.]
Notes:
Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.

catchline: County ferry districts—Dissolution.


title: RCW 36.54.195

text:
(1) Except as otherwise provided in subsection (2) of this section, if the county legislative authority establishes a county ferry district under RCW 36.54.110, it shall promptly appoint five persons who are residents of the county to serve as the board members of a county ferry district advisory committee. The board members first appointed shall be designated in two groups of board members to serve for terms of two and four years, respectively, from the date of their appointment. Thereafter, board members shall be appointed for a term of office of four years. Any vacancy shall be filled for the remainder of the unexpired term by the county legislative authority.
(2) If a county transitioning from a county-owned ferry system to a county ferry district has an existing, locally established ferry advisory committee, the governing body of the ferry district shall designate the existing committee to fulfill the requirements of this section.
(3) At least three persons appointed to the county ferry district advisory committee must be representative of frequent users of the ferry system and two persons must represent other areas of the county. The county legislative authority is encouraged to appoint at least one member who is a member of a federally recognized Indian tribe.
(4) The members of the county ferry district advisory committees shall serve without fee or compensation.
[ 2026 c 187 s 6.]

catchline: County ferry districts—Advisory committee.