RCW 36.29.020 allows a county treasurer to allocate the interest and investment returns earned on the investment of a county’s own funds into the county current expense fund, except for county funds as to which the legislature has specifically provided that interest and investment returns are to be dedicated to a specific purpose, or be retained in their original fund.
1. Official court reporters are entitled to retain any fees earned from transcribing the records of court proceedings, as compensation in addition to the salary provided in RCW 2.32.210. 2. A county may not lawfully reduce an official reporter's salary by the amount of transcription fees collected by the reporter. 3. A superior court clerk may not lawfully retain fees collected under RCW 2.32.240 for transcription services; such fees are to be deposited in the county treasury. 4. Persons employed to electronically record superior court proceedings pursuant to Civil Rule 80(b) may or may not be entitled to retain fees paid for transcription services; this is a term of employment to be determined by the county employing the recorder. 5. The county, not the state, is responsible for paying necessary transcription or tape copying costs for superior court proceedings involving indigent criminal defendants.
1. County treasurers are authorized to collect a service fee for collecting "special assessments, fees, rates, or charges" as defined in RCW 36.29.180, but not for general taxes. 2. Mosquito control district assessments authorized under RCW 17.28.255 are "special assessments, fees, rates, or charges" and a county treasurer may charge the district a service fee for collecting such assessments. 3. Assessments levied by a county legislative authority for noxious weed control under RCW 17.10.240 do not constitute "special assessments, fees, rates, or charges" under RCW 36.29.180, because they are levied by the county itself and not by a special district; therefore, the county treasurer has no authority to charge a service fee for collecting such assessments. 4. RCW 43.09.210, which generally requires that one local or state agency or fund be compensated for services performed for another, is superseded by more specific statutes for purposes of determining a county treasurer's authority to charge service fees for tax and assessment collection and related services.
In the absence of statutory authority, county treasurers may not add their costs of collection or a service charge to the assessment rolls.