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AGO Opinions with Topic: FIRE PROTECTION DISTRICTS
AGO 2006 No. 9 >  April 17, 2006
FIRE PROTECTION DISTRICTS - CITIES AND TOWNS - ANNEXATION - TAXATION
Effect on fire protection district’s taxing authority of annexing part of the district into a code city If a fire protection district issues non-voted, limited tax general obligation bonds, and a portion of the district is subsequently annexed by a code city, the fire protection district retains the authority to levy a tax on property in the annexed area for the purpose of repaying its existing bond obligations.
AGO 1990 No. 7 >  August 21, 1990
FIREMEN - PENSIONS - DISABILITY - FIRE PROTECTION DISTRICTS - MEDICAL BENEFITS
FIREMEN ‑- PENSIONS ‑- DISABILITY ‑- FIRE PROTECTION DISTRICTS ‑- MEDICAL BENEFITS 1.  The obligation imposed by RCW 41.18.060 to provide medical care for a fireman who has been disabled cannot be fulfilled by the purchase of a medical insurance policy.  2.   The Firemen's Pension Board established pursuant to RCW 41.18.015 may exercise some discretion in specifying authorized care providers if it does so through properly established procedures.
AGO 1983 No. 3 >  March 17, 1983
OFFICES AND OFFICERS - CITIES AND TOWNS - FIRE PROTECTION DISTRICTS - INCOMPATIBILITY OF OFFICES
CITY COUNCIL MEMBER AND DISTRICT FIREFIGHTER Neither the common law doctrine of incompatible public offices nor any other state law precludes a person from simultaneously serving as a member of the council of a city or town proposing to be annexed by a fire protection district and as a paid or volunteer firefighter for the subject district.
AGO 1964 No. 115 >  August 24, 1964
CITIES AND TOWNS - FIRE PROTECTION DISTRICTS - AGREEMENT FOR MUTUAL FIRE PROTECTION - FUND INTO WHICH MONEY PAID BY DISTRICT MUST BE PLACED
CITIES AND TOWNS ‑- FIRE PROTECTION DISTRICTS ‑- AGREEMENT FOR MUTUAL FIRE PROTECTION ‑- FUND INTO WHICH MONEY PAID BY DISTRICT MUST BE PLACED Where a city and a fire protection district have an agreement for mutual fire protection under the terms of which the district agrees, in part, to pay the city a sum equivalent to the salary of one full-time fireman and an additional sum equal to the salary of one full-time fireman‑-this money must be paid into the current expense fund (if the city has not established a payrolls fund).
AGO 1994 No. 12 >  September 2, 1994
FIRE PROTECTION DISTRICTS - CITIES - FIREFIGHTERS - PENSION LIABILITIES - MUNICIPAL CORPORATIONS - ANNEXATION - PUBLIC FUNDS
Transfer of assets and liabilities of pension system upon annexation of a portion of one municipality's territory by another municipality 1.  If, through annexation or incorporation, a city acquires more than 60 percent, but less than 100 percent, of the assessed valuation of the real property of a fire protection district, all of the district's assets and a proportionate share of the district's liabilities, pension fund assets and liabilities excepted, are transferred to the city.  2.  If, through annexation or incorporation, a city acquires more than 60 percent, but less than 100 percent, of the assessed valuation of the real property of a fire protection district which has existing liabilities for pension obligations established pursuant to chapter 41.16 or 41.18 RCW, and has funds dedicated for the payment of such obligations, both the liabilities and the assets are retained by the fire protection district.
AGO 1989 No. 6 >  March 9, 1989
FIRE PROTECTION DISTRICTS - BOUNDARY REVIEW BOARDS - MUNICIPAL CORPORATIONS - TAXATION - BOUNDARIES - ANNEXATION
FIRE PROTECTION DISTRICTS ‑- ANNEXATION ‑- BOUNDARIES ‑- TAXATION ‑- MUNICIPAL CORPORATIONS ‑- BOUNDARY REVIEW BOARDS 1.A fire protection district may withdraw an area from the boundaries of the district pursuant to RCW 52.04.056 without first referring such action to a vote of the property owners residing within the withdrawn area.2.A fire protection district may not provide fire and emergency medical services, on a regular basis, to an area that has been withdrawn from the district pursuant to RCW 52.04.056.3.A fire protection district that has withdrawn an area from its boundaries pursuant to RCW 52.04.056 may not "reannex" the area in the same year and thus provide the area with services without subjecting the property in the area to a tax levy for the year.4.Where a fire protection district withdraws territory pursuant to RCW 52.04.056 which constitutes only a portion of another taxing district, and the boundaries of the fire protection district are reestablished after March 1 of a given year, the year's tax levy will be based on the former and not on the reestablished boundaries.5.The procedures in RCW 52.04.056, which govern the withdrawal and reannexation of territories of fire protection districts in certain circumstances, are not subject to the boundary review procedures set forth in chapter 36.93 RCW.
AGO 1958 No. 181 >  April 18, 1958
FIRE PROTECTION DISTRICTS - POWER TO LEASE FIRE EQUIPMENT
FIRE PROTECTION DISTRICTS ‑- POWER TO LEASE FIRE EQUIPMENT The commissioners of a fire protection district are authorized to lease fire fighting equipment for the purpose of carrying out the objects for which they are authorized, subject to any applicable budgetary requirements and subject to power to bind succeeding boards.
AGO 1954 No. 208 >  February 16, 1954
FIRE PROTECTION DISTRICTS - CITIES AND TOWNS - JOINT OWNERSHIP OF FACILITIES
FIRE PROTECTION DISTRICTS ‑- CITIES AND TOWNS ‑- JOINT OWNERSHIP OF FACILITIES A fire protection district may contract with a city or town for the joint ownership and occupancy of a fire hall.
AGO 1954 No. 213 >  February 23, 1954
DISTRICTS - FIRE PROTECTION DISTRICTS - LEVY AND ASSESSMENT - DATE OF CREATION FOR PURPOSES OF TAX LEVIES
DISTRICTS ‑- FIRE PROTECTION DISTRICTS ‑- LEVY AND ASSESSMENT ‑- DATE OF CREATION FOR PURPOSES OF TAX LEVIES Assessments may not be levied for 1954, payable in 1955, for the support of a fire protection district where the election to ratify the creation of the district will be held March 9, 1954.
AGO 1954 No. 196 >  February 1, 1954
FIRE PROTECTION DISTRICTS - CITIES AND TOWNS - INCORPORATION OF THIRD CLASS CITIES WITHIN BOUNDARIES OF FIRE PROTECTION DISTRICT - AUTOMATIC EXCLUSION FROM JURISDICTION OF DISTRICT
FIRE PROTECTION DISTRICTS ‑- CITIES AND TOWNS ‑- INCORPORATION OF THIRD CLASS CITIES WITHIN BOUNDARIES OF FIRE PROTECTION DISTRICT ‑- AUTOMATIC EXCLUSION FROM JURISDICTION OF DISTRICT The incorporation of certain areas within the boundaries of a previously organized fire protection district as third class cities automatically excludes such areas from the fire protection district.
AGO 1953 No. 9 >  April 9, 1953
FIRE PROTECTION DISTRICTS - ASSESSMENTS - EXEMPTION - LANDS ALSO SUBJECT TO FOREST PATROL ASSESSMENT
FIRE PROTECTION DISTRICTS ‑- ASSESSMENTS ‑- EXEMPTION ‑- LANDS ALSO SUBJECT TO FOREST PATROL ASSESSMENT

The present procedure by which certain county assessors are collecting both fire patrol assessments and fire protection district levies from a given piece of forest land is unlawful, being in violation of RCW 52.04.030 and 52.16.130, and possibly RCW 52.16.120. RCW 52.04.030 and 52.16.130 prohibit fire protection districts from levying against forest lands therein which are already being taxed under RCW 76.04.360, but do not prohibit such a levy against forest lands which may be but are not presently taxed under RCW 76.04.360. There is no constitutional objection to legislation that would permit assessments of certain parcels of forested lands under both the forest patrol statutes and the fire protection district statutes.

AGO 1952 No. 370 >  August 8, 1952
FIRE PROTECTION DISTRICTS - MAY A FIRE DISTRICT ISSUE GENERAL OBLIGATION BONDS FOR THE PURPOSE OF ACQUIRING REPLACEMENT FIRE FIGHTING EQUIPMENT
FIRE PROTECTION DISTRICTS ‑- MAY A FIRE DISTRICT ISSUE GENERAL OBLIGATION BONDS FOR THE PURPOSE OF ACQUIRING REPLACEMENT FIRE FIGHTING EQUIPMENT A fire protection district may issue general obligation bonds for the purpose of acquiring replacement fire fighting equipment under the provisions of chapter 24, Laws of 1951, Second Ex. Sess.
AGO 1952 No. 396 >  September 8, 1952
FIRE PROTECTION DISTRICTS - TAXES - MAXIMUM LEVIES
FIRE PROTECTION DISTRICTS ‑- TAXES ‑- MAXIMUM LEVIES The maximum levy, exclusive of any levy for retirement of general obligation bonds, which may be made by a fire protection district is six mills unless by a special election the voters of the district authorize an excess levy.
AGO 1951 No. 027 >  April 27, 1951
FIRE PROTECTION DISTRICTS - FIGHTING FIRES OUTSIDE THE DISTRICT
FIRE PROTECTION DISTRICTS ‑- FIGHTING FIRES OUTSIDE THE DISTRICT
A fire protection district has no legally enforceable claim against another county or against any person or agency responsible for starting or spreading of a fire where it voluntarily goes outside its own territorial limits to prevent such fire from spreading in the absence of any contract theretofore entered into.
AGO 1951 No. 048 >  May 24, 1951
FIRE PROTECTION DISTRICTS - EFFECT OF 1951 LAW
FIRE PROTECTION DISTRICTS ‑- EFFECT OF 1951 LAW

(1) The mere execution of a contract prior to April 1, 1951, would not take such contract out of the application of section 2, chapter 107, Laws of 1951, so as to entitle the district to levy taxes in the years 1952 and subsequent years for the payment of obligations thereby created if no bonds or interest-bearing warrants were actually issued prior to April 1, 1951.  (2) Interest-bearing coupon warrants may still be issued by fire protection districts, but such warrants cannot pledge the tax revenues of the district.

AGO 1950 No. 389 >  November 21, 1950
FIRE PROTECTION DISTRICTS - LOCAL IMPROVEMENT DISTRICTS MAY NOT BE CO-EXTENSIVE [[COEXTENSIVE]]IN AREA WITH FIRE PROTECTION DISTRICTS
FIRE PROTECTION DISTRICTS ‑- LOCAL IMPROVEMENT DISTRICTS MAY NOT BE CO-EXTENSIVE [[COEXTENSIVE]]IN AREA WITH FIRE PROTECTION DISTRICTS One local improvement district may not include the whole of the fire protection district under which it is to be organized.
AGO 1951 No. 064 >  June 7, 1951
FIRE PROTECTION DISTRICTS - WATER DISTRICTS - TAX POWER - YEARS FOR WHICH AUTHORIZED
FIRE PROTECTION DISTRICTS ‑- WATER DISTRICTS ‑- TAX POWER ‑- YEARS FOR WHICH AUTHORIZED


Under chapter 107, Laws of 1951, water districts may not levy any ad valorem property taxes in 1951 or subsequent years, except to retire certain indebtedness outstanding on April 1, 1951.  Under chapter 107, Laws of 1951, fire protection districts may levy ad valorem property taxes in 1951 for collection in 1952, but may not levy such taxes in 1952 or subsequent years, except to retire certain indebtedness outstanding on April 1, 1951.

AGO 2007 No. 6 >  September 6, 2007
INTERLOCAL COOPERATION ACT - LEOFF RETIREMENT SYSTEM - PUBLIC EMPLOYEES’ RETIREMENT SYSTEM - FIRE FIGHTERS - CITIES AND TOWNS - FIRE PROTECTION DISTRICTS - RETIREMENT
“Employer” status for retirement system purposes of nonprofit corporation formed by cities and fire protection districts to carry out cooperative functions under the Interlocal Cooperation Act. 1.  Where a combination of cities and fire protection districts enters into an interlocal agreement under RCW 39.34 and forms a nonprofit corporation under the authority of that act to carry out cooperative activities, the corporation would qualify as an “employer” for purposes of the LEOFF Retirement System Plans 1 and 2, to the same extent as the government entities responsible for creating the corporation.  2.  Where a combination of cities and fire protection districts enters into an interlocal agreement under RCW 39.34 and forms a nonprofit corporation under the authority of that act to carry out cooperative activities, the corporation would qualify as an “employer” for purposes of the PERS Retirement System Plans 1, 2, and 3, to the same extent as the government entities responsible for creating the corporation.
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