Revised Code of Washington
Wash. Rev. Code § 84.56.035 (2026)
✓ current as of May 2026
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A local government authorized both to impose and to collect any special assessments, excise taxes, or rates or charges may contract with the county treasurer or treasurers within which the local government is located to collect the special assessments, excise taxes, rates, or charges. If such a contract is entered into, notice of the special assessments, excise taxes, or rates or charges due may be included on the notice of property taxes due, may be included on a separate notice that is mailed with the notice of property taxes due, or may be sent separately from the notice of property taxes due. County treasurers may impose an annual fee for collecting special assessments, excise taxes, or rates or charges not to exceed one percent of the dollar value of special assessments, excise taxes, or rates or charges collected.
[ 1987 c 355 s 1.]
Notes of Decisions
Cited in 2
cases (2 in the last 5 years), 2023–2025 · leading case: Grizzly Gen. Contractors Corp v. Kitsap Pub. Health Dist. (W.D. Wash. 2025).
Grizzly Gen. Contractors Corp v. Kitsap Pub. Health Dist. (W.D. Wash. 2025). “9 Grizzly’s broader argument that KPHD “illegally” forces it to collect the fee 10 because RCW 84.56.035 mandates that only county treasurers can collect it also fails to 11 constitute an injury.”
Smith v. Castelo (E.D. Wash. 2023). “§ 84.56.035. The Washington State 26 Department of Revenue is authorized by statute “to direct and to order any count 27 board of equalization to raise or lower the valuation of any taxable property, or to 28 add any property to the assessment list, or to perform or complete any…”
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