Does an annexation to a library district have to be complete by March 1 for the district to levy property taxes in November for the following year?
No, RCW 84.09.030 provides some exceptions to the March 1 date, which applies to annexations of territory by cities (and some other taxing districts also). See the second paragraph in subsection 4, which says, in part: “The boundaries of a taxing district shall be established on the first day of June if the territory has been added to, or removed from, the taxing district after the first day of March of that year with boundaries coterminous with the boundaries of another taxing district as they existed on the first day of March of that year.” Since the annexation of a city or town to a library district involves annexing territory that is “coterminous with the boundaries of another taxing district,” in this case the city or town, the June 1 date applies. So, unless the city or town has annexed territory after March 1 and before the library district annexation, a library district annexation can be done any time through June 1 and still have the district collect property taxes in the city
Related Questions
- If the technology levy renewal is not approved prior to the 2010-2011 school year, the district’s technology budget will need to be reduced by about $3.1 million. Will property taxes increase if the levies are approved?
- Does an annexation to a library district have to be complete by March 1 for the district to levy property taxes in November for the following year?
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