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March 16, 1971
Honorable Robert V. Graham
Olympia, Washington 98501
Cite as: AGLO 1971 No. 43 (not official)
This is written in response to your recent request for our opinion on a question pertaining to the following provisions of RCW 84.56.230:
"On the first day of each month the county treasurer shall distribute pro rata, according to the rate of levy for each fund, the amount collected as consolidated tax during the preceding month, and shall certify the same to the county auditor. . . ."
Your question with regard to this statute is as follows:
"'Does the consolidated tax, as the term is used in the above quoted law, permit the lumping of all monthly tax payments by the county treasurer and the distribution to each fund of any taxing district in the county a portion of each dollar paid in for taxes regardless of the location of the property upon which the tax is paid?'"
We understand your request for our opinion on this question to be in the nature of an application for our review and reconsideration of the negative answer to the same exact question which was expressed by this office in an earlier opinion, dated January 4, 1933, to the then supervisor of municipal corporations. We are enclosing herewith a copy of this previous opinion and, by reference, are incorporating its provisions herein ‑ for we can see absolutely no basis at this time for any departure from the conclusion there reached. The statute involved remains the same in all respects as it was there and, most certainly, [[Orig. Op. Page 2]] under its provisions the only ad valorem property tax revenues which can properly be distributed to a particular taxing district are those derived from levies which have been made against taxable property located within the particular taxing district.
We trust that the foregoing will be of assistance to you.
Very truly yours,
FOR THE ATTORNEY GENERAL
Philip H. Austin
Deputy Attorney General