Revised Code of Washington
Chapter 52.26 - Regional Fire Protection Service Authorities.
52.26.050 - Service plan—Taxes and benefit charges.

RCW 52.26.050
Service plan—Taxes and benefit charges.

(1) A regional fire protection service authority planning committee may, as part of a regional fire protection service authority plan, recommend the imposition of some or all of the following revenue sources, which a regional fire protection service authority may impose upon approval of the voters as provided in this chapter:
(a) Benefit charges under RCW 52.26.180 through 52.26.270;
(b) Property taxes under RCW 52.26.140 through 52.26.170 and 84.52.044 and RCW 84.09.030, 84.52.010, 84.52.052, and 84.52.069; or
(c) Both (a) and (b) of this subsection.
(2) The authority may impose taxes and benefit charges as set forth in the regional fire protection service authority plan upon creation of the authority, or as provided for in this chapter after creation of the authority. If the plan authorizes the authority to impose benefit charges or sixty percent voter approved taxes, the plan and creation of the authority must be approved by an affirmative vote of sixty percent of the voters within the boundaries of the authority voting on a ballot proposition as set forth in RCW 52.26.060. However, if the plan provides for alternative sources of revenue that become effective if the plan and creation of the authority is approved only by a majority vote, then the plan with alternative sources of revenue and creation of the authority may be approved by an affirmative vote of the majority of those voters. If the plan does not authorize the authority to impose benefit charges or sixty percent voter approved taxes, the plan and creation of the authority must be approved by an affirmative vote of the majority of the voters within the boundaries of the authority voting on a ballot proposition as set forth in RCW 52.26.060. Except as provided in this section, all other voter approval requirements under law for the levying of property taxes or the imposition of benefit charges apply. Revenues from these taxes and benefit charges may be used only to implement the plan as set forth in this chapter.

[ 2006 c 200 § 3; 2004 c 129 § 5.]

Structure Revised Code of Washington

Revised Code of Washington

Title 52 - Fire Protection Districts

Chapter 52.26 - Regional Fire Protection Service Authorities.

52.26.010 - Findings.

52.26.020 - Definitions.

52.26.030 - Planning committee—Formation—Powers.

52.26.040 - Planning committee—Formulation of service plan—Competition with private ambulance service.

52.26.050 - Service plan—Taxes and benefit charges.

52.26.060 - Service plan—Submission to voters.

52.26.070 - Service authority—Formation—Challenges.

52.26.080 - Organization and composition of governing board—Commissioner positions, districts.

52.26.090 - Powers of governing board—Designation of some other person as treasurer, when authorized.

52.26.100 - Transfer of responsibilities and employees to authority—Civil service system.

52.26.110 - Withdrawal, reannexation of territory.

52.26.120 - Dissolution of fire protection district—Election—Transfer of responsibilities.

52.26.130 - Debt—Interlocal contracts—General obligation bonds.

52.26.140 - Levy of taxes—Levies authorized by special election—Indebtedness—Definition.

52.26.150 - Levy of taxes—To be made by county or counties where authority is located.

52.26.160 - Taxation of lands lying within authority and forest protection assessment area.

52.26.170 - Collection of taxes.

52.26.180 - Benefit charges—Exemptions—Annual review—Definitions.

52.26.190 - Benefit charges—Exemptions.

52.26.200 - Benefit charges—Resolution—County assessor's duties.

52.26.210 - Benefit charges—Administration and collection by county treasurer.

52.26.220 - Benefit charges—Submission to voters—Renewal.

52.26.230 - Benefit charges—Establishment—Public hearings—Notice to property owners.

52.26.240 - Benefit charges—Limitation on imposition of property tax.

52.26.250 - Benefit charges—Complaints—Review board.

52.26.260 - Benefit charges—Model resolution—Assistance by Washington fire commissioners association.

52.26.270 - Benefit charges—Additional exemption.

52.26.280 - Civil service—When authorized or required.

52.26.290 - Annexation of territory.

52.26.300 - Annexation of fire protection jurisdiction within reasonable proximity to authority.

52.26.310 - Biennial budget authority.