Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGLO 1979 NO. 2 > Jan 15 1979

A noncharter code city may levy a city business and occupation tax on the gross receipts of parimutuel machines at a horse race course that is situated within the corporate limits of the city.

AGO 1975 NO. 2 > Jan 31 1975

Retention or dissolution of existing municipal corporations upon formation of a city-county under Article XI, § 16 (Amendment 58) of state constitution; conditions applicable for the election of freeholders to frame a city-county charter; retention or nonretention of certain county elected officials; assumption of existing intergovernmental contracts by a newly formed city-county; ability of a city-county to make contracts under the interlocal cooperation act; power of a city-county to impose an income tax; eligibility of a city-county for state funds which are statutorily distributable to counties or cities; legality of a city-county two year zoning moratorium; retirement coverage for employees of a newly formed city-county.

AGO 1976 NO. 2 > Jan 14 1976

RCW 52.36.020, as amended by § 1, chapter 88, Laws of 1974, 1st Ex. Sess., does not require a school district with facilities located within a city or town to compensate a fire protection district for service provided such facilities even though the city or town has entered into a contract with the fire protection district for the provision of fire protection services.

AGO 1974 NO. 2 > Jan 18 1974

A city operating under the optional municipal code (Title 35A RCW), in ordering a local improvement for which there are to be levied and collected special assessments on property specifically benefited thereby, may provide as a part of the ordinance creating the local improvement district that the collection of any assessments levied therefor may be deferred until a time previous to the dissolution of the district for those economically disadvantaged property owners described in RCW 35.43.250.

AGO 1990 NO. 3 > Apr 26 1990

1.  A municipality that imposes a tax on its electric utility department pursuant to RCW 35.21.860 and [35.21].865 may measure the tax by the utility department's gross revenues, derived from the utility's customers located both inside and outside the city, so long as the tax is within constitutional limits. 2.  A municipality may not levy a tax on another municipality without express authority.  RCW 35.21.860 and [35.21].865 do not authorize one municipality to levy a tax on the electric utility department of another municipality.

AGO 1983 NO. 3 > Mar 17 1983

Neither the common law doctrine of incompatible public offices nor any other state law precludes a person from simultaneously serving as a member of the council of a city or town proposing to be annexed by a fire protection district and as a paid or volunteer firefighter for the subject district.

AGO 1981 NO. 3 > Mar 26 1981

he 106 percent limitation on property taxes imposed by RCW 84.55.010 applies to taxes levied by a county pursuant to RCW 84.68.040 for the county refund fund; and the limitation is to be applied to the levy for the year in which the refund is made and not the year for which it is made.

AGO 1991 NO. 3 > Feb 1 1991

1.  A first class city may, by ordinance, require candidates for the office of freeholder to be nominated in a primary election. 2.  A first class city may, by ordinance, require candidates for the office of freeholder to run for specific freeholder positions, as opposed to all candidates running against one another.   3.  A first class city may, by ordinance, require candidates for the office of freeholder to reside in specific areas or districts of the city .   However, the election itself must be city wide.  The office of freeholder is a city wide office and a first class city cannot, by ordinance, authorize freeholders to be elected by the voters of a district of the city. 

AGO 1998 NO. 3 > Feb 10 1998

A Public Transportation Benefit Area (PTBA) may contract with a city, town, or county whose jurisdiction includes territory served by the PTBA for the use of PTBA funds to pay for, or contribute toward the cost of , construction projects in public rights of way which will provide a tangible and accountable benefit for improving, enhancing or extending or extending the PTBA's public transportation services.

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