Revised Code of Washington
Chapter 84.55 - Limitations Upon Regular Property Taxes.
84.55.045 - Applicability of chapter to levy by port district for industrial development district purposes.

RCW 84.55.045
Applicability of chapter to levy by port district for industrial development district purposes.

For purposes of applying the provisions of this chapter:
(1) A levy by or for a port district pursuant to *RCW 53.36.100 shall be treated in the same manner as a separate regular property tax levy made by or for a separate taxing district; and
(2) The first levy by or for a port district pursuant to *RCW 53.36.100 after April 1, 1982, shall not be subject to RCW 84.55.010.

[ 1982 1st ex.s. c 3 § 2.]
NOTES:

*Reviser's note: RCW 53.36.100 was repealed by 2015 c 135 § 5, effective January 1, 2026.


Effective date—1982 1st ex.s. c 3: "This 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 April 1, 1982." [ 1982 1st ex.s. c 3 § 3.]

Structure Revised Code of Washington

Revised Code of Washington

Title 84 - Property Taxes

Chapter 84.55 - Limitations Upon Regular Property Taxes.

84.55.005 - Definitions.

84.55.010 - Limitations prescribed.

84.55.0101 - Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution.

84.55.015 - Restoration of regular levy.

84.55.020 - Limitation upon first levy for district created from consolidation.

84.55.030 - Limitation upon first levy following annexation.

84.55.035 - Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation.

84.55.040 - Increase in statutory dollar rate limitation.

84.55.045 - Applicability of chapter to levy by port district for industrial development district purposes.

84.55.047 - Applicability of chapter to community revitalization financing increment areas.

84.55.050 - Election to authorize increase in regular property tax levy—Limited propositions—Procedure.

84.55.060 - Rate rules—Educational program—Other necessary action.

84.55.070 - Inapplicability of chapter to levies for certain purposes.

84.55.092 - Protection of future levy capacity.

84.55.100 - Determination of limitations.

84.55.110 - Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district—Calculation of taxes due.

84.55.120 - Public hearing—Taxing district's revenue sources—Adoption of tax increase by ordinance or resolution.

84.55.125 - Limitation adjustment for certain leasehold interests.

84.55.130 - Inapplicability of limitation to certain multiyear levy periods by port districts.

84.55.135 - Property tax levies or special assessments on dissolved special purpose districts—When authorized.