Revised Code of Washington

Wash. Rev. Code § 84.04.120 (2026)

"Taxing district."

✓ current as of May 2026
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"Taxing district" means the state and any county, city, town, port district, school district, road district, metropolitan park district, regional transit authority, water-sewer district, or other municipal corporation, now or hereafter existing, having the power or authorized by law to impose burdens upon property within the district in proportion to the value thereof, for the purpose of obtaining revenue for public purposes, as distinguished from municipal corporations authorized to impose burdens, or for which burdens may be imposed, for such purposes, upon property in proportion to the benefits accruing thereto.
[ 2015 3rd sp.s. c 44 s 326; 1999 c 153 s 69; 1961 c 15 s 84.04.120. Prior: (i) 1919 c 142 s 1, part; RRS s 11226, part. (ii) 1925 ex.s. c 130 s 2; RRS s 11106.]

Notes:

Effective date2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Part headings not law1999 c 153: See note following RCW 57.04.050.
Notes of Decisions
Cited in 3 cases, 1973–2007 · leading case: Washington Citizens Action v. State, 162 Wash. 2d 142 (Wash. 2007).
Washington Citizens Action v. State, 162 Wash. 2d 142 (Wash. 2007). · cites it 3× “Former RCW 84.04.120 (effective in 1996). Finally, former RCW 84.”
Dep't of Revenue v. Hoppe, 512 P.2d 1094 (Wash. 1973). · cites it 2× “" RCW 84.04.120. Thus, the "regular property tax levy" is imposed by a taxing district such as King County in its legislative authority.”
Washington Citizens Action of Washington v. State, 171 P.3d 486 (Wash. 2007). · cites it 3× “Former RCW 84.04.120 (effective in 1996). Finally, former RCW 84.”
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