This page provides a list of helpful links and resources related to special purpose districts in Washington State.

It is part of MRSC's series on Special Purpose Districts in Washington.

U.S. Census Bureau Data

• Federal, State, & Local Governments Main - Census of governments is prepared every five years; provides general census information on local governments in the United States; links are provided for 1992-2012
• Lists & Structure of Governments - 2012 data
  • Number of Special Districts - Provides data from 1992-2012
• Local Governments and Public School Systems by Type and State: 2007 - 2012 not available until the end of 2014

General Information About Special Purpose Districts

• A Local Government by Any Other Name, by Hugh Spitzer, Proceedings of the Washington State Municipal Attorneys, Fall 2009 - The paper reviews the categories that Washington legislators and the Washington State Supreme Court have used to classify and describe local government units. It also describes how the large array of classifications—and the lack of consistent interpretation and use of those labels—leads to confusion and unnecessary litigation.
• Special Districts, Part III in The Closest Governments to the People: A Complete Reference Guide to Local Government in State, by Steve Lundin, Washington State University Division of Governmental Studies and Services, 2007 (Available through MRSC Library Loan)
• Special Districts in the State of Washington, by Ruth Ittner, Report No. 150, Seattle: University of Washington, Bureau of Government Research and Services, 1963 - Historical information - Statutes and some statistical information (Available through MRSC Library Loan)
• Special Purpose Districts in Washington State, Report No. 58, Municipal Research and Services Center, August 2003
• Special Purpose District Financial Services, Snohomish County Finance Department, Issue Paper, May 2002 County Treasurer's Manual 2010-2011 (11.11 MB ), Washington State Association of County Treasurers

Washington State Government Resources

Washington State Auditor's Office

• Audit Report Search
• New Entity Creation or Dissolution Notification, in BARS Manual, Cities, Counties and Special Purpose Districts (GAAP), Accounting Compliance, Section 3.10.6 - Provides Information on Compliance and Form
• Schedule 22 - Audit Assessment Questionnaire - BARS Reporting Template, Schedule 22 for local governments with annual revenues that are usually less than $300,000 - Sample only - Check with Auditor's Office for current form

Washington State Department of Revenue

• Ballot Measure Requirements for Voted Property Tax Levies
• County Assessors Manual, Property Tax Division, 2017
• Property Tax Levies Operations Manual Property Tax Division - Reference source for special district property tax levies
• Tax Code Area Statement - List of tax code areas by county
• Property Tax Data Downloads - Property Tax GIS System - The boundaries are updated annually. All boundary files are shapefile format and require appropriate GIS software (such as ArcExplorer, ArcView, or ArcGIS) to view.

Washington State Legislature

• Joint Select Committee on Junior Taxing Districts, Municipal Corporations, and Local Government Finance
  • Presentation to House Ways and Means Committee Work Session on Local Government Programs/Finance, by Joe Levan, Municipal Research & Services Center (MRSC), January 2012
• Washington State Legislative Budget Committee Review of Special Purpose Districts: A Report to the Washington State Legislature, Report No. 88-3, August 5, 1988
• Washington State Local Governance Study Commission - Final Report, January 1988
  • A History of Washington's Local Governments Volume 1, 1988
  • The Quiet Crisis in Local Government Volume 2, 1988
  • A History of Washington's Local Governments: Washington State Local Governance Study Commission Report (Update), prepared by Municipal Research and Services Center of Washington for Department of Community, Trade, and Economic Development, October 2007

Special Purpose Districts Associations and Publications

Air Pollution Control Authorities

• Washington Clean Air Agencies, Washington State Department of Ecology

Cemetery Districts

• Cemetery Districts by County, MRSC

Conservation Districts - Conservation Commission

• About the Districts - Lists publications, reports, membership

Fire Protection Districts and Regional Fire Authority

• Fire District Resources Pamphlets and Helps, Washington Fire Commissioners Association
• Regional Fire Authority: Implementation Guide for Fire Departments in Washington State, jointly developed by the Washington Fire Chiefs (WFC) and the Washington State Council of Fire Fighters (WSCF), September 2008

Flood Control Districts and Flood Control Zone Districts

• Washington Flood Districts and Flood Control Zone Districts by County, MRSC
• Flood Plain Management, Washington State Department of Ecology

Hospital Districts

• Washington State Hospital Association
  • AWPHD Legal Guide, produced in cooperation with Washington State Hospital Association, University of School Medicine, and Foster Pepper & Shefelman
  • Publications and Resources
  • Commissioner Resources

Housing Authorities

• Association of Washington Housing Authorities
  • Contacts - List of Housing Authorities
• Public Housing Authority Contact Information Washington State, U.S. Housing and Urban Development (HUD)

Irrigation Districts

• Washington State Water Resource Association
• WSWRA Members - List of member irrigation districts; also shows the size of the district in acres and Web links, if available

Library Districts

• Library Service Providers Listed by County, MRSC
• Trustee Support, Washington State Library

Mosquito Control Districts

• Northwest Mosquito and Vector Control Association - Serves the states of Alaska, Idaho, Montana, Oregon, Washington, and Canadian Provinces of Alberta, British Columbia and Saskatchewan
• Mosquito Control Districts in Washington, MRSC

Park and Recreation Districts

• Washington Park and Recreation Special Districts, MRSC
• Washington Park and Recreation Association

Port Districts

• Washington Public Port Association
  • Commissioner Resource Guide, March 2010
  • Publications
  • Port Directory - See left column in all pages
• MRSC
  • Personal Services Contracting Manual for Washington Ports, MRSC Report No. 64, January 2009 - In 2008, the Washington State Legislature adopted legislation (codified primarily in Chapter 53.19 RCW) designed to improve public contracting for port districts. The legislature established a policy of open competition for all personal service contracts entered into by port districts provided differentiation between the competitive procurement procedures for personal and professional services contracts
  • Personal Services Contracting Manual for Ports - MRSC Webpage

Public Facilities Districts

• Association of Washington Public Facilities Districts
• Public Facilities Districts (PFDs), MRSC

Public Utility Districts

• Washington Public Utility Districts Association (WPUDA)
• Map and Links to Washington PUDs

School Districts

• Organization and Financing of Washington Public Schools, prepared by T.J. Kelly, Associate Director, School Apportionment, Financial Services and Finance Reform, Office of Superintendent of Public Instruction, April 2011
• School District Revenues and Expenditures, Office of Superintendent of Public Instruction - A data spreadsheet maintained by OSPI School Apportionment and Financial Services
• Washington State School Districts: Maps and Websites, Office of Superintendent of Public Instruction
• Washington State School Board Directors Association Resources - Includes links to publications, webinars, and training materials

Water and Sewer Districts

• Washington Association of Sewer and Water Districts
• Information Resources for Washington Water-Sewer Districts, MRSC
• Washington Water and Sewer Districts Listed by County, MRSC

Weed Districts

• County Links and Weed District Information, Washington State Noxious Weed Control Board

Information About Special Purpose Districts in Other States

• California
  • California Association of Local Agency Formation Commissions (CALAFCO) - See Resource Tab
  • The Metamorphosis of Special Districts: Current Methods for Consolidation, Dissolution, Subsidiary District Formation and Merger, by Clark A. Alsop, Paula C. P. de Sousa, and Greta Proctor, CALAFCO White Paper, California Association of Local Agency Formation Commissions, August 2008
  • Special Districts: Relics of the Past or Resources for the Future?, California, Little Hoover Commission, 2000
  • What's So Special About Special Districts? A Citizen's Guide to Special Districts in California, California Senate Local Government Committee, 4rd edition, 2010
  • About Special Districts in California - California State Government Guide to Government from the League of Women Voters of California
  • California Special Districts Association
• Colorado Special District Association
• Florida
  • Special District Information Program, Florida Department of Economic Opportunity, Community Planning and Development
  • Florida Special District Handbook, prepared by the Special District Information Program, Community Planning and Development, Florida Department of Economic Opportunity, updated October 2011
  • Review of Special Districts: A Whitepaper, Florida House of Representatives, Committee on Urban and Local Affairs, January 2008
  • Florida Association of Special Districts
• Oregon Special Districts Association
  • Publications
• Utah Association of Special Districts
• South Carolina Association of Special Purpose Districts