RCW 36.82.040
General tax levy for road fund—Exceptions.
For the purpose of raising revenue for establishing, laying out, constructing, altering, repairing, improving, and maintaining county roads, bridges, and wharves necessary for vehicle ferriage and for other proper county purposes, the board shall annually at the time of making the levy for general purposes make a uniform tax levy throughout the county, or any road district thereof, of not to exceed two dollars and twenty-five cents per thousand dollars of assessed value of the last assessed valuation of the taxable property in the county, or road district thereof, unless other law of the state requires a lower maximum levy, in which event such lower maximum levy shall control. All funds accruing from such levy shall be credited to and deposited in the county road fund except that revenue diverted under RCW 36.33.220 shall be placed in a separate and identifiable account within the county current expense fund and except that revenue diverted under chapter 39.89 RCW shall be expended as provided under chapter 39.89 RCW.
[ 2001 c 212 § 27; 1973 1st ex.s. c 195 § 41; 1971 ex.s. c 25 § 2; 1963 c 4 § 36.82.040. Prior: 1937 c 187 § 7; RRS § 6450-7.]
NOTES:
Severability—Effective dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Severability—1971 ex.s. c 25: See note following RCW 36.33.220.
Structure Revised Code of Washington
Chapter 36.82 - Roads and Bridges—Funds—Budget.
36.82.010 - "County road fund" created.
36.82.020 - County road fund—Limitation upon expenditures.
36.82.040 - General tax levy for road fund—Exceptions.
36.82.050 - Receipts from motor vehicle fund to road fund.
36.82.060 - Federal reimbursement to road fund.
36.82.070 - Purpose for which road fund can be used.
36.82.075 - Use of county road funds in cooperative agreement with conservation district.
36.82.090 - Anticipation warrants against road fund.
36.82.100 - Purchases of road material extraction equipment—Sale of surplus materials.
36.82.110 - Voluntary contributions for improvements to county roads—Standards.
36.82.120 - Purchases of road material extraction equipment—Proceeds to road fund.
36.82.140 - Forest roads may be maintained from road fund.
36.82.148 - Use of street and road funds for pedestrian rights-of-way—Standards.
36.82.160 - County road budget—Road budget to be prepared—Estimates of expenditures.
36.82.170 - County road budget—Budget as adopted filed with department of transportation.
36.82.180 - County road budget—Preliminary supplemental budget.
36.82.190 - County road budget—Notice of hearing on supplemental budget.
36.82.200 - County road budget—Hearing, adoption, supplemental budget.
36.82.210 - Disposition of fines and forfeitures for violations.