Revised Code of Washington
Chapter 84.52 - Levy of Taxes.
84.52.816 - Flood control zone—Prorationing protection.

RCW 84.52.816
Flood control zone—Prorationing protection.

A flood control zone district in a county with a population of seven hundred seventy-five thousand or more, or a county within the Chehalis river basin, that is coextensive with a county may protect the levy under RCW 86.15.160 from prorationing under *RCW 84.52.010(3)(b)(ii) by imposing up to a total of twenty-five cents per thousand dollars of assessed value of the tax levy authorized under RCW 86.15.160 outside of the five dollars and ninety cents per thousand dollars of assessed value limitation under RCW 84.52.043(2), if those taxes otherwise would be prorated under *RCW 84.52.010(3)(b)(ii).

[ 2015 c 170 § 3.]
NOTES:

*Reviser's note: RCW 84.52.010 was amended by 2015 3rd sp.s. c 44 § 325 and 2015 3rd sp.s. c 24 § 405, changing subsection (3)(b)(ii) to subsection (3)(b)(iii).


Effective date—2015 c 170: "This act takes effect January 1, 2018." [ 2015 c 170 § 6.]


Findings—Intent—2015 c 170: "The legislature finds that flooding is a critical problem in Washington. The legislature further finds that flooding can result in loss of human life, damage to property, destruction of infrastructure, and bring economic activity to a standstill. The legislature further finds that flood control zone districts offer critical services that protect our state by mitigating the devastating impacts of flooding. It is the legislature's public policy objective to maximize available financing tools to flood control zone districts to continue their important work. Therefore, it is the legislature's intent to exempt levies imposed by a qualifying flood control zone district from certain limitations upon regular property tax levies." [ 2015 c 170 § 1.]


Application—2015 c 170: "This act applies to taxes levied for collection in 2018 and thereafter." [ 2015 c 170 § 5.]

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.