"Taxing district" means the state and any county, city, town, port district, school district, road district, metropolitan park district, regional transit authority, water-sewer district, or other municipal corporation, now or hereafter existing, having the power or authorized by law to impose burdens upon property within the district in proportion to the value thereof, for the purpose of obtaining revenue for public purposes, as distinguished from municipal corporations authorized to impose burdens, or for which burdens may be imposed, for such purposes, upon property in proportion to the benefits accruing thereto.
RCW 84.04.120
"Taxing district."
Applied in 3 court decisions — leading case 82 Wash. 2d 549 - Department of Revenue v. Hoppe (1973)
Most recently applied in Washington Citizens Action of Washington v. State (November 2007)
2015 3rd sp.s. c 44 s 326; 1999 c 153 s 69; 1961 c 15 s 84.04.120
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.