Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1954 No. 241 -
Attorney General Don Eastvold


Monies collected from road taxes levied in an area that became a municipal corporation during the tax year belong to the county road fund.

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                                                                   April 20, 1954

Honorable Charles O. Carroll
Prosecuting Attorney of King County
County City Building
Seattle 4, Washington                                                                                            Cite as:  AGO 53-55 No. 241

Attention:  !ttMr. K. G. Smiles,Chief Civil Deputy

Dear Sir:

            We are now prepared to answer your recent letter, previously acknowledged by Mr. Ralph Davis, concerning the county road tax.  You state that the Town of Bellevue became incorporated on March 31, 1953.  The county has levied, and is now collecting, the 1953 county road fund tax in this area.  You ask whether their 1953 county road taxes should be paid into the county road fund or to the Town of Bellevue.

            It is our opinion that these monies properly belong to the county road fund and should, therefore, be paid into it.


            The provisions of RCW 36.82.040 are controlling in this matter, we believe.

            "For the purpose of raising revenue for establishing, laying out, constructing, altering, repairing, improving, and maintaining county roads, bridges, and  [[Orig. Op. Page 2]] wharves necessary for vehicle ferriage and for other proper county road purposes, the board shall annually at the time of making the levy for general purposes make a uniform tax levy throughout the county, or any road district thereof, of not to exceed ten mills on the dollar on all taxable property in the county, or road district thereof, unless other law of the state requires a lower maximum levy, in which event such lower maximum levy shall control.  All funds accruing from such levy shall be credited to and deposited in the county road fund."  (Emphasis supplied)

            This statute clearly requires that monies collected from the county road tax be placed in the county road fund; there seems to be no other authority allowing any payment of monies derived from this tax to any city or town.

            We agree with your opinion that the provisions of RCW 35.13.270 do not apply to this situation; that section of the code is concerned with, and applies to, the annexation of unincorporated areas to some existing town or city and does not apply to a situation, as here, where a new municipality is created.

Very truly yours,

Attorney General

Assistant Attorney General