Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1983 NO. 3 >

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 2007 NO. 6 >

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.

AGO 1989 NO. 6 >

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pursuant to RCW 52.04.056 without first referring such action to a vote of the property owners residing within the withdrawn area.2.A fire protection district may not provide fire and emergency medical services, on a regular basis, to an area that has been withdrawn from the district pursuant to RCW 52.04.056.3.A fire protection district that has withdrawn an area from its boundaries pursuant to RCW 52.04.056 may not "reannex" the area in the same year and thus provide the area with services without subjecting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 1990 NO. 7 >

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 1953 NO. 9 >

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 2006 NO. 9 >

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 1994 NO. 12 >

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 1951 NO. 27 >

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. 48 >

(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 1951 NO. 64 >

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.