84.55.070 – Inapplicability of chapter to levies for certain purposes.
RCW 84.55.070 Inapplicability of chapter to levies for certain purposes. The provisions of this chapter do not apply to a levy, including any state levy, or that portion of a levy, made by or for a taxing district: (1) For the purpose of funding a property tax refund paid under the provisions of chapter 84.68 […]
84.55.005 – Definitions.
RCW 84.55.005 Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) “Inflation” means the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published for the most recent twelve-month period by the bureau of economic analysis of the federal department […]
84.55.010 – Limitations prescribed.
RCW 84.55.010 Limitations prescribed. (1) Except as provided in this chapter, the levy for a taxing district in any year must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the amount of regular property taxes lawfully levied for such district in the […]
84.55.0101 – Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution.
RCW 84.55.0101 Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution. Upon a finding of substantial need, the legislative authority of a taxing district other than the state may provide for the use of a limit factor under this chapter of one hundred one percent or less. In districts […]
84.55.015 – Restoration of regular levy.
RCW 84.55.015 Restoration of regular levy. If a taxing district has not levied since 1985 and elects to restore a regular property tax levy subject to applicable statutory limitations then such first restored levy must be set so that the regular property tax payable does not exceed the amount which was last levied, plus an […]
84.55.020 – Limitation upon first levy for district created from consolidation.
RCW 84.55.020 Limitation upon first levy for district created from consolidation. Notwithstanding the limitation set forth in RCW 84.55.010, the first levy for a taxing district created from consolidation of similar taxing districts must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by […]
84.55.030 – Limitation upon first levy following annexation.
RCW 84.55.030 Limitation upon first levy following annexation. For the first levy for a taxing district following annexation of additional property, the limitation set forth in RCW 84.55.010 must be increased by an amount equal to the aggregate assessed valuation of the newly annexed property as shown by the current completed and balanced tax rolls […]
84.55.035 – Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation.
RCW 84.55.035 Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation. RCW 84.55.010 shall not apply to the first levy by or for a newly-formed taxing district created other than by consolidation or annexation. This section shall be retroactive in effect and shall be deemed to validate any levy within […]
84.55.040 – Increase in statutory dollar rate limitation.
RCW 84.55.040 Increase in statutory dollar rate limitation. If by reason of the operation of RCW 84.52.043 and 84.52.050, as now or hereafter amended the statutory dollar rate limitation applicable to the levy by a taxing district has been increased over the statutory millage limitation applicable to such taxing district’s levy in the preceding year, […]
84.55.045 – Applicability of chapter to levy by port district for industrial development district purposes.
RCW 84.55.045 Applicability of chapter to levy by port district for industrial development district purposes. For purposes of applying the provisions of this chapter: (1) A levy by or for a port district pursuant to *RCW 53.36.100 shall be treated in the same manner as a separate regular property tax levy made by or for […]