Revised Code of Washington
Chapter 84.52 - Levy of Taxes.
84.52.052 - Excess levies authorized—When—Procedure.

RCW 84.52.052
Excess levies authorized—When—Procedure.

The limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 shall not prevent the levy of additional taxes by any taxing district, except school districts and fire protection districts, in which a larger levy is necessary in order to prevent the impairment of the obligation of contracts. As used in this section, the term "taxing district" means any county, metropolitan park district, park and recreation service area, park and recreation district, water-sewer district, solid waste disposal district, public facilities district, flood control zone district, county rail district, service district, public hospital district, road district, rural county library district, island library district, rural partial-county library district, intercounty rural library district, cemetery district, city, town, transportation benefit district, emergency medical service district with a population density of less than one thousand per square mile, cultural arts, stadium, and convention district, ferry district, city transportation authority, or regional fire protection service authority.
Any such taxing district may levy taxes at a rate in excess of the rate specified in RCW 84.52.050 through 84.52.056 and 84.52.043, or 84.55.010 through 84.55.050, when authorized so to do by the voters of such taxing district in the manner set forth in Article VII, section 2(a) of the Constitution of this state at a special or general election to be held in the year in which the levy is made.
A special election may be called and the time therefor fixed by the county legislative authority, or council, board of commissioners, or other governing body of any such taxing district, by giving notice thereof by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authorizing such excess levy shall be submitted in such form as to enable the voters favoring the proposition to vote "yes" and those opposed thereto to vote "no."

[ 2004 c 129 § 22; 2003 c 83 § 312. Prior: 2002 c 248 § 16; 2002 c 180 § 1; 1996 c 230 § 1615; 1993 c 284 § 4; 1991 c 138 § 1; 1989 c 53 § 4; 1988 ex.s. c 1 § 18; prior: 1983 c 315 § 10; 1983 c 303 § 16; 1983 c 130 § 11; 1983 c 2 § 19; prior: 1982 1st ex.s. c 22 § 17; 1982 c 175 § 7; 1982 c 123 § 19; 1981 c 210 § 20; 1977 ex.s. c 325 § 1; 1977 c 4 § 1; 1973 1st ex.s. c 195 § 102; 1973 1st ex.s. c 195 § 147; 1973 c 3 § 1; 1971 ex.s. c 288 § 26; 1965 ex.s. c 113 § 1; 1963 c 112 § 1; 1961 c 15 § 84.52.052; prior: 1959 c 304 § 8; 1959 c 290 § 1; 1957 c 58 § 15; 1957 c 32 § 1; 1955 c 93 § 1; 1953 c 189 § 1; 1951 2nd ex.s. c 23 § 3; prior: 1951 c 255 § 1, part; 1950 ex.s. c 11 § 1, part; 1945 c 253 § 1, part; 1941 c 176 § 1, part; 1939 c 83 § 1, part; 1939 c 2 (Init. Meas. No. 129); 1937 c 1 (Init. Meas. No. 114); 1935 c 2 (Init. Meas. No. 94); 1933 c 4 (Init. Meas. No. 64); Rem. Supp. 1945 § 11238-1e, part.]
NOTES:

Findings—Intent—Captions, part headings not law—Severability—Effective date—2003 c 83: See notes following RCW 36.57A.200.


Contingent effective date—2002 c 180: "This act takes effect January 1, 2003, if the proposed amendment to Article VII, section 2 of the state Constitution authorizing multiyear excess property tax levies is validly submitted to and approved by the voters at the next general election. If the proposed amendment is not approved, this act is void in its entirety." [ 2002 c 180 § 4.] The proposed amendment to Article VII, section 2 was approved at the November 2002 election.


Part headings not law—Effective date—1996 c 230: See notes following RCW 57.02.001.


Severability—1989 c 53: See note following RCW 36.73.020.


Severability—1983 c 315: See note following RCW 90.03.500.


Severability—1983 c 2: See note following RCW 18.71.030.


Severability—1982 c 175: See note following RCW 36.58.100.


Severability—1981 c 210: See note following RCW 36.68.400.


Severability—1977 ex.s. c 325: "If any provision of this 1977 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1977 ex.s. c 325 § 5.]


Effective date—1977 ex.s. c 325: "This 1977 amendatory act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1977." [ 1977 ex.s. c 325 § 6.]


Severability—1977 c 4: "If any provision of this 1977 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1977 c 4 § 4.]


Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.


Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.

Structure Revised Code of Washington

Revised Code of Washington

Title 84 - Property Taxes

Chapter 84.52 - Levy of Taxes.

84.52.010 - Taxes levied or voted in specific amounts—Effect of constitutional and statutory limitations.

84.52.018 - Calculation of tax levy rates when the assessment of highly valued property is in dispute.

84.52.020 - City and district budgets to be filed with county legislative authority.

84.52.025 - Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance.

84.52.030 - Time of levy.

84.52.040 - Levies to be made on assessed valuation.

84.52.043 - Limitations upon regular property tax levies.

84.52.044 - Limitations upon regular property tax levies—Participating fire protection jurisdictions.

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.

84.52.0531 - Enrichment levies by school districts—Maximum dollar amount—Enrichment levy expenditure plan approval—Rules—Deposit of funds.

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.

84.52.125 - Fire protection districts and regional fire protection service authorities—Protection from levy prorationing.

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.

84.52.802 - Acquisition of open space, etc., land or rights to future development by certain entities—Property tax 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.

84.52.821 - Property tax.

84.52.823 - Levy for tax refund funds.

84.52.825 - Tax preferences—Expiration dates.