Extent to which city-owned property is subject to special assessment for operations of mosquito control district Lands owned by a city, which are located within the corporate limits of the city and also within the boundaries of a mosquito control district, are subject to assessment by the district pursuant to RCW 17.28.255, to the extent that the city-owned lands receive a special benefit from the operation of the district.

TAXATION ‑- MOSQUITO CONTROL DISTRICTS ‑- SPECIAL LEVIES ‑- TAXING POWERS Mosquito Control Districts have no authority to impose taxes except those authorized by voters of such districts.  A special one mill levy may be authorized for general expenses during the first year after the district's organization; thereafter levies may be imposed only to retire general obligation bonds, the proceeds of which used for capital purposes only.  Such districts cannot share millage within the 40 mill limit with other taxing districts.