Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1953 NO. 144 > Oct 5 1953

Where a town duly annexes a contiguous area but the taxing officials are not notified of the boundary changes and the taxes are levied and collected as though the annexed area is outside the municipal limits:  (1) The county must reimburse the town in the amount of the county road taxes which were erroneously levied and collected, but  (2) A supplemental levy may not be made to recover the taxes which should have been derived from the municipal tax levy which was omitted.