State law allows for the formation of Park and Recreation Districts as municipal corporations for the purpose of providing recreational activities of a non-profit nature as a public service to the residents of the geographical areas included within district boundaries. Park district commissions consist of a five-member non-partisan board elected within the jurisdiction to serve staggered four-year terms.

These districts may acquire property, make contracts, establish changes, make rules governing park property, and manage and operate recreational facilities, according to RCW 36.69.130. They may also impose property taxes, establish local improvement districts, and issue revenue bonds, subject to the restrictions contained in RCW Chapter 36.70.