AGO Opinion Topics: DISTRIBUTION CITIES AND TOWNS

1. For the purpose of making distributions from the motor vehicle fund and the motor vehicle excise fund, the population of a newly incorporated city or town for which no effective population basis has been established by the State Census Board, must be determined by the population shown in the records of incorporation of such city or town filed with the Secretary of State.  Such determination is effective as of the date a certified copy of the order of the county commissioners declaring an area incorporated is filed with the Secretary of State. 2. For the same purposes, the population of an annexed area is determined by applying the formula prescribed by RCW 35.13.260 and is added to that of the annexing city or town.  Where annexation is effective subsequent to September 1st of any calendar year, the population basis becomes effective one year from January 1st next following annexation.  Otherwise it becomes effective on and after January 1st following annexation.  However, if the State Census Board has determined a population basis which reflects the annexation, such population basis is controlling.