RCW 84.52.044
Limitations upon regular property tax levies—Participating fire protection jurisdictions.
(1) If a fire protection district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular property tax levies of the fire protection district are limited as follows:
(a) The regular levy of the district under RCW 52.16.130 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(a);
(b) The levy of the district under RCW 52.16.140 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(b); and
(c) The levy of the district under RCW 52.16.160 shall not exceed fifty cents per thousand dollars of assessed value of taxable property in the district less the amount of any levy imposed by the authority under RCW 52.26.140(1)(c).
(2) If a city or town is a participating fire protection jurisdiction in a regional fire protection service authority, the regular levies of the city or town shall not exceed the applicable rates provided in RCW 27.12.390, 52.04.081, and 84.52.043(1) less the aggregate rates of any regular levies made by the authority under RCW 52.26.140(1).
(3) If a port district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular levy of the port district under RCW 53.36.020 shall not exceed forty-five cents per thousand dollars of assessed value of taxable property in the district less the aggregate rates of any regular levies imposed by the authority under RCW 52.26.140(1).
(4) For purposes of this section, the following definitions apply:
(a) "Fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district; and
(b) "Participating fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district that is represented on the governing board of a regional fire protection service authority or annexed into a regional fire protection service authority.
[ 2011 c 271 § 3; 2011 c 141 § 4; 2004 c 129 § 20.]
NOTES:
Structure Revised Code of Washington
Chapter 84.52 - Levy of Taxes.
84.52.020 - City and district budgets to be filed with county legislative authority.
84.52.040 - Levies to be made on assessed valuation.
84.52.043 - Limitations upon regular property tax levies.
84.52.050 - Limitation of levies.
84.52.0502 - Rules for administration.
84.52.052 - Excess levies authorized—When—Procedure.
84.52.053 - Levies by school districts authorized—When—Procedure.
84.52.054 - Excess levies—Ballot contents—Eventual dollar rate on tax rolls.
84.52.056 - Excess levies for capital purposes authorized.
84.52.058 - School districts with high/nonhigh relationship.
84.52.063 - Rural library district levies.
84.52.065 - State levy for support of common schools.
84.52.067 - State levy for support of common schools—Disposition of funds.
84.52.069 - Emergency medical care and service levies.
84.52.070 - Certification of levies to assessor.
84.52.080 - Extension of taxes on rolls—Form of certificate—Delivery to treasurer.
84.52.085 - Property tax errors.
84.52.105 - Affordable housing levies authorized—Declaration of emergency and plan required.
84.52.120 - Metropolitan park districts—Protection of levy from prorationing—Ballot proposition.
84.52.130 - Fire protection district excess levies.
84.52.135 - County levy for criminal justice purposes.
84.52.140 - Additional regular property tax levy authorized.
84.52.700 - County airport district levy authorized.
84.52.703 - Mosquito control district levies authorized.
84.52.706 - Rural county library district levy authorized.
84.52.709 - Intercounty rural library district levy authorized.
84.52.712 - Reduction of city levy if part of library district.
84.52.713 - Island library district levy authorized.
84.52.718 - Levy by receiver of disincorporated city authorized.
84.52.719 - Second-class city levies.
84.52.721 - Unclassified city sewer fund levy authorized.
84.52.724 - City accident fund levy authorized.
84.52.727 - City emergency fund levy authorized.
84.52.730 - City lowlands and waterway projects levy authorized.
84.52.733 - Metropolitan municipal corporation levy authorized.
84.52.736 - Metropolitan park district levy authorized.
84.52.739 - Code city accident fund levy authorized.
84.52.742 - County lands assessment fund levy authorized.
84.52.745 - General county levy authorized.
84.52.749 - County rail district tax levies authorized.
84.52.750 - Solid waste disposal district—Excess levies authorized.
84.52.751 - County hospital maintenance levy authorized.
84.52.754 - Park and recreation service area levies authorized.
84.52.757 - Park and recreation district levies authorized.
84.52.760 - County road fund levy authorized.
84.52.761 - Road and bridge service district levies authorized.
84.52.763 - City firemen's pension fund levy authorized.
84.52.769 - Reduction of city levy if part of fire protection district.
84.52.772 - Fire protection district levies authorized.
84.52.775 - Port district levies authorized.
84.52.778 - Public utility district levy authorized.
84.52.784 - Water-sewer district levies authorized.
84.52.786 - Cultural arts, stadium and convention district tax levies authorized.
84.52.787 - Cemetery district levy authorized.
84.52.790 - Public hospital district levy authorized.
84.52.793 - Air pollution control agency levy authorized.
84.52.799 - Veteran's relief fund levy authorized.
84.52.808 - River improvement fund levy authorized.
84.52.811 - Intercounty river control agreement levy authorized.
84.52.814 - Flood control zone district levy authorized.
84.52.816 - Flood control zone—Prorationing protection.
84.52.817 - Irrigation and rehabilitation district special assessment authorized.
84.52.820 - Reclamation district levy authorized.