1. County treasurers are authorized to collect a service fee for collecting "special assessments, fees, rates, or charges" as defined in RCW 36.29.180, but not for general taxes. 2. Mosquito control district assessments authorized under RCW 17.28.255 are "special assessments, fees, rates, or charges" and a county treasurer may charge the district a service fee for collecting such assessments. 3. Assessments levied by a county legislative authority for noxious weed control under RCW 17.10.240 do not constitute "special assessments, fees, rates, or charges" under RCW 36.29.180, because they are levied by the county itself and not by a special district; therefore, the county treasurer has no authority to charge a service fee for collecting such assessments. 4. RCW 43.09.210, which generally requires that one local or state agency or fund be compensated for services performed for another, is superseded by more specific statutes for purposes of determining a county treasurer's authority to charge service fees for tax and assessment collection and related services.
AGO 1994 NO. 24 > Dec 20 1994