3.6.5 Diversion of County Road Property Tax
This guidance applies only to counties.
188.8.131.52 RCW 36.33.220 authorizes the legislative authority of a county to divert any portion of the county road property taxes to provide services in the unincorporated area of the county. RCW 36.82.040 requires that so diverted taxes be placed in a separate and identifiable account within the county’s general (current expense) fund.
184.108.40.206 To assist compliance with the provisions of these statutes, the following procedures are prescribed:
- The county road property taxes diverted to the general (current expense) fund should be presented in the budget of the general (current expense) fund as approved in the diversion resolution.
- Those counties which divert any portion of the county road taxes should develop accounting procedures that document that the diverted county road property taxes were used to provide services in the unincorporated area of the county.