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84.48.036 | County board of equalization—Annual budget. | The county legislative authority may provide an adequate annual budget and funds for operation and needs of the board of equalization, including, but not limited to the costs and expenses of the board, such as the meeting place, the necessary equipment and facilities, materials, the salaries of the clerk of the board a... |
84.48.038 | County board of equalization—Legal advisor. | The prosecuting attorney of each county shall serve as legal advisor to the board of equalization.
[ 1970 ex.s. c 55 s 10 .]
Effective date — 1970 ex.s. c 55: See note following RCW 84.36.050 . |
84.48.042 | County board of equalization—Training school. | The department of revenue shall establish a school for the training of members of the several boards of equalization throughout the state. Sessions of such schools shall, so far as practicable, be held in each district of the Washington state association of counties. Every member of the board of equalization of each co... |
84.48.046 | County board of equalization—Operating manual. | The department of revenue shall provide a manual for the operation procedures of the several boards of equalization so that uniformity of assessment may be obtained throughout the state, and the several boards of equalization shall follow such manual in all of its operations and procedures.
[ 1970 ex.s. c 55 s 12 .]
Ef... |
84.48.050 | Abstract of rolls—State action if assessor does not transmit, when. | (1) The county assessor must, on or before the fifteenth day of January in each year, prepare a complete abstract of the tax rolls of the county, showing the number of acres that have been assessed and the total value of the real property, including the structures on the real property; the total value of all taxable pe... |
84.48.065 | Cancellation and correction of erroneous assessments and assessments on property on which land use designation is changed. | (1)(a) The county assessor or treasurer may cancel or correct assessments on the assessment or tax rolls which are erroneous due to manifest errors in description, double assessments, clerical errors in extending the rolls, and such manifest errors in the listing of the property that do not involve a revaluation of pro... |
84.48.075 | County indicated ratio—Determination by department—Submission of preliminary ratio to assessor—Rules—Use classes—Review of preliminary ratio—Certification—Examination of assessment procedures—Adjustment of ratio. | (1) The department of revenue shall annually, prior to the first Monday in September, determine and submit to each assessor a preliminary indicated ratio for each county: PROVIDED, That the department shall establish rules and regulations pertinent to the determination of the indicated ratio, the indicated real propert... |
84.48.080 | Equalization of assessments—Taxes for state purposes—Procedure—Levy and apportionment—Rules—Record. | (1) Annually during the months of September and October, the department of revenue shall examine and compare the returns of the assessment of the property in the several counties of the state, and the assessment of the property of railroad and other companies assessed by the department, and proceed to equalize the same... |
84.48.110 | Transcript of proceedings to county assessors—Delinquent tax for certain preceding years included. | After certifying the record of the proceedings of the department in accordance with RCW 84.48.080 , the department shall transmit to each county assessor a copy of the record of the proceedings of the department, specifying the amount to be levied and collected for state purposes for such year, and in addition thereto ... |
84.48.120 | Extension of state taxes. | It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the assessed valuation of the property of railroad and other companies assessed by the department of revenue and apportioned to the county, and placed the same on the tax rolls, and received t... |
84.48.130 | Certification of assessed valuation to taxing districts. | It shall be the duty of the assessor of each county, when the assessor shall have received from the state department of revenue the certificate of the assessed valuation of the property of railroad and/or other companies assessed by the department of revenue and apportioned to the county, and shall have distributed the... |
84.48.140 | Property tax advisor. | The county legislative authority of any county may designate one or more persons to act as a property tax advisor to any person liable for payment of property taxes in the county. A person designated as a property tax advisor shall not be an employee of the assessor's office or have been associated in any way with the ... |
84.48.150 | Valuation criteria including comparative sales to be made available to taxpayer—Change. | (1) The assessor must, upon the request of any taxpayer who petitions the board of equalization for review of a tax claim or valuation dispute, make available to said taxpayer a compilation of comparable sales utilized by the assessor in establishing such taxpayer's property valuation. If valuation criteria other than ... |
84.48.200 | Rules. | The department of revenue shall make such rules consistent with this chapter as shall be necessary or desirable to permit its effective administration. The rules may provide for changes of venue for the various boards of equalization.
[ 1988 c 222 s 26 .] |
84.52.010 | Taxes levied or voted in specific amounts—Effect of constitutional and statutory limitations.(Effective until January 1, 2027.) | (1) Except as is permitted under RCW 84.55.050 , all taxes must be levied or voted in specific amounts. (2) The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, must be determined, calculated and fixed by the county assessors of the respective counti... |
84.52.018 | Calculation of tax levy rates when the assessment of highly valued property is in dispute. | Whenever any property value or claim for exemption or cancellation of a property assessment is appealed to the state board of tax appeals or court of competent jurisdiction and the dollar difference between the total value asserted by the taxpayer and the total value asserted by the opposing party exceeds one-fourth of... |
84.52.020 | City and district budgets to be filed with county legislative authority. | It shall be the duty of the city council or other governing body of every city, other than a city having a population of three hundred thousand or more, the board of directors of school districts of the first class, the superintendent of each educational service district for each constituent second-class school distric... |
84.52.025 | Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance. | The governing body of all taxing districts within or coextensive with any county, which are required by law to certify to a board of county commissioners, for the purpose of levying district taxes, budgets or estimates of the amounts to be raised by taxation on the assessed valuation of the property in the district, sh... |
84.52.030 | Time of levy. | For the purpose of raising revenue for state, county, and other taxing district purposes, the county legislative authority of each county, and all other officials or boards authorized by law to levy taxes for taxing district purposes, must levy taxes on all the taxable property in the county or district, as the case ma... |
84.52.040 | Levies to be made on assessed valuation. | Whenever any taxing district or the officers thereof shall, pursuant to any provision of law or of its charter or ordinances, levy any tax, the assessed value of the property of such taxing district shall be taken and considered as the taxable value upon which such levy shall be made.
[ 1961 c 15 s 84.52.040 . Prior: 1... |
84.52.043 | Limitations upon regular property tax levies.(Effective until January 1, 2027.) | Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named are as follows: (1) Levies of the senior taxing districts are as follows: (a) The levies by the state may not exceed the applicable aggrega... |
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 do... |
84.52.050 | Limitation of levies. | Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state and all taxing districts, now existing or hereafter created, shall not in any year exceed one percentum of the true and fair value of such property in money: PROVIDED, HOWEVER, That nothing herein shall prevent ... |
84.52.0502 | Rules for administration. | The department of revenue shall adopt such rules consistent with chapter 274, Laws of 1988 as shall be necessary or desirable to permit its effective administration.
[ 2000 c 103 s 29 ; 1988 c 274 s 9 .]
Purpose — Severability — 1988 c 274: See notes following RCW 84.52.010 . |
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 t... |
84.52.053 | Levies by school districts authorized—When—Procedure. | (1) The limitations imposed by RCW 84.52.050 through 84.52.056 , and 84.52.043 shall not prevent the levy of taxes by school districts, when authorized so to do by the voters of such school district in the manner and for the purposes and number of years allowable under Article VII, section 2(a) and Article IX, section ... |
84.52.0531 | Enrichment levies by school districts—Maximum dollar amount—Enrichment levy expenditure plan approval—Rules—Deposit of funds. | (1) Beginning with taxes levied for collection in 2020, the maximum dollar amount which may be levied by or for any school district for enrichment levies under RCW 84.52.053 is equal to the lesser of $2.50 per $1,000 of the assessed value of property in the school district or the maximum per-pupil limit. This maximum d... |
84.52.054 | Excess levies—Ballot contents—Eventual dollar rate on tax rolls. | The additional tax provided for in Article VII, section 2 of the state Constitution, and specifically authorized by RCW 84.52.052 , 84.52.053 , 84.52.0531 , and 84.52.130 , shall be set forth in terms of dollars on the ballot of the proposition to be submitted to the voters, together with an estimate of the dollar rate... |
84.52.056 | Excess levies for capital purposes authorized. | (1) Any municipal corporation otherwise authorized by law to issue general obligation bonds for capital purposes may, at an election duly held after giving notice thereof as required by law, authorize the issuance of general obligation bonds for capital purposes only, which does not include the replacement of equipment... |
84.52.058 | School districts with high/nonhigh relationship. | For districts in a high/nonhigh relationship, if the high school district is subject to the maximum per pupil limit under RCW 84.52.0531 , the high school district's maximum levy amount must be reduced by an amount equal to the estimated amount of the nonhigh payment due to the high school district under RCW 28A.545.03... |
84.52.063 | Rural library district levies. | A rural library district may impose a regular property tax levy in an amount equal to that which would be produced by a levy of fifty cents per thousand dollars of assessed value multiplied by an assessed valuation equal to one hundred percent of the true and fair value of the taxable property in the rural library dist... |
84.52.065 | State levy for support of common schools. | (1) Except as otherwise provided in this section, subject to the limitations in RCW 84.55.010 , in each year the state must levy for collection in the following year for the support of common schools of the state a tax of three dollars and sixty cents per thousand dollars of assessed value upon the assessed valuation o... |
84.52.067 | State levy for support of common schools—Disposition of funds. | Property taxes levied by the state under RCW 84.52.065 (1) for the support of common schools must be paid into the general fund of the state treasury as provided in RCW 84.56.280 . Property taxes levied by the state under RCW 84.52.065 (2) for the support of common schools shall be paid into the state general fund in t... |
84.52.069 | Emergency medical care and service levies. | (1) As used in this section, "taxing district" means a county, emergency medical service district, city or town, public hospital district, urban emergency medical service district, regional fire protection service authority, or fire protection district. (2) Except as provided in subsection (10) of this section, a taxin... |
84.52.070 | Certification of levies to assessor. | (1) It is the duty of the county legislative authority of each county, on or before the 15th day of December in each year, to certify to the county assessor the amount of taxes levied upon the property in the county for county purposes, and on or before the first Monday in December the respective amounts of taxes levie... |
84.52.080 | Extension of taxes on rolls—Form of certificate—Delivery to treasurer. | (1) The county assessor must extend the taxes upon the tax rolls in the form prescribed in this section. The rate percent necessary to raise the amounts of taxes levied for state and county purposes, and for purposes of taxing districts coextensive with the county, must be computed upon the assessed value of the proper... |
84.52.085 | Property tax errors. | (1) If an error has occurred in the levy of property taxes that has caused all taxpayers within a taxing district, other than the state, to pay an incorrect amount of property tax, the assessor shall correct the error by making an appropriate adjustment to the levy for that taxing district in the succeeding year. The a... |
84.52.105 | Affordable housing levies authorized—Declaration of emergency and plan required. | (1) A county, city, or town may impose additional regular property tax levies of up to fifty cents per thousand dollars of assessed value of property in each year for up to ten consecutive years to finance affordable housing for very low-income households, and affordable homeownership, owner-occupied home repair, and f... |
84.52.120 | Metropolitan park districts—Protection of levy from prorationing—Ballot proposition. | A metropolitan park district with a population of 150,000 or more may submit a ballot proposition to voters of the district authorizing the protection of the district's tax levy from prorationing under RCW 84.52.010 (3)(b) by imposing all or any portion of the district's 25 cent per $1,000 of assessed valuation tax lev... |
84.52.125 | Fire protection districts and regional fire protection service authorities—Protection from levy prorationing. | A fire protection district or regional fire protection service authority may protect the district's or authority's tax levy from prorationing under RCW 84.52.010 (3)(b) by imposing up to a total of twenty-five cents per thousand dollars of assessed value of the tax levies authorized under RCW 52.16.140 and 52.16.160 , ... |
84.52.130 | Fire protection district excess levies. | The limitations imposed by RCW 84.52.050 through 84.52.056 , and 84.52.043 shall not prevent the levy of taxes by a fire protection district, when authorized so to do by the voters of a fire protection district in the manner and for the purposes and number of years allowable under Article VII, section 2(a) of the Const... |
84.52.135 | County levy for criminal justice purposes. | (1) A county with a population of ninety thousand or less may impose additional regular property tax levies in an amount equal to fifty cents or less per thousand dollars of the assessed value of property in the county in accordance with the terms of this section. (2) The tax proposition may be submitted at a general o... |
84.52.140 | Additional regular property tax levy authorized. | (1) A county with a population of one million five hundred thousand or more may impose an additional regular property tax levy in an amount not to exceed seven and one-half cents per thousand dollars of the assessed value of property in the county in accordance with the terms of this section. (2) Any tax imposed under ... |
84.52.700 | County airport district levy authorized. | See RCW 14.08.290 . |
84.52.703 | Mosquito control district levies authorized. | See RCW 17.28.100 , 17.28.252 , and 17.28.260 . |
84.52.706 | Rural county library district levy authorized. | See RCW 27.12.050 and 27.12.222 . |
84.52.709 | Intercounty rural library district levy authorized. | See RCW 27.12.150 and 27.12.222 . |
84.52.712 | Reduction of city levy if part of library district. | See RCW 27.12.390 . |
84.52.713 | Island library district levy authorized. | See RCW 27.12.420 and 27.12.222 . |
84.52.718 | Levy by receiver of disincorporated city authorized. | See RCW 35.07.180 . |
84.52.719 | Second-class city levies. | See RCW 35.23.470 . |
84.52.721 | Unclassified city sewer fund levy authorized. | See RCW 35.30.020 . |
84.52.724 | City accident fund levy authorized. | See RCW 35.31.060 . |
84.52.727 | City emergency fund levy authorized. | See RCW 35.32A.060 . |
84.52.730 | City lowlands and waterway projects levy authorized. | See RCW 35.56.190 . |
84.52.733 | Metropolitan municipal corporation levy authorized. | See RCW 35.58.090 . |
84.52.736 | Metropolitan park district levy authorized. | See RCW 35.61.210 . |
84.52.739 | Code city accident fund levy authorized. | See RCW 35A.31.070 . |
84.52.742 | County lands assessment fund levy authorized. | See RCW 36.33.120 and 36.33.140 . |
84.52.745 | General county levy authorized. | See RCW 36.40.090 . |
84.52.749 | County rail district tax levies authorized. | See RCW 36.60.040 . |
84.52.750 | Solid waste disposal district—Excess levies authorized. | See RCW 36.58.150 . |
84.52.751 | County hospital maintenance levy authorized. | See RCW 36.62.090 . |
84.52.754 | Park and recreation service area levies authorized. | See RCW 36.68.520 and 36.68.525 . |
84.52.757 | Park and recreation district levies authorized. | See RCW 36.69.140 and 36.69.145 . |
84.52.760 | County road fund levy authorized. | See RCW 36.82.040 . |
84.52.761 | Road and bridge service district levies authorized. | See RCW 36.83.030 and 36.83.040 . |
84.52.763 | City firemen's pension fund levy authorized. | See RCW 41.16.060 . |
84.52.769 | Reduction of city levy if part of fire protection district. | See RCW 52.04.081 . |
84.52.772 | Fire protection district levies authorized. | See RCW 52.16.130 , 52.16.140 , and 52.16.160 . |
84.52.775 | Port district levies authorized. | See RCW 53.36.020 , 53.36.070 , * 53.36.100 , and 53.47.040 .
*Reviser's note: RCW 53.36.100 was repealed by 2015 c 135 s 5, effective January 1, 2026. |
84.52.778 | Public utility district levy authorized. | See RCW 54.16.080 . |
84.52.784 | Water-sewer district levies authorized. | See RCW 57.04.050 , 57.20.019 , and 57.20.105 . |
84.52.786 | Cultural arts, stadium and convention district tax levies authorized. | See RCW 67.38.110 and 67.38.130 . |
84.52.787 | Cemetery district levy authorized. | See RCW 68.52.290 and 68.52.310 . |
84.52.790 | Public hospital district levy authorized. | See RCW 70.44.060 . |
84.52.793 | Air pollution control agency levy authorized. | See RCW 70A.15.1580 . |
84.52.799 | Veteran's relief fund levy authorized. | See RCW 73.08.080 . |
84.52.802 | Acquisition of open space, etc., land or rights to future development by certain entities—Property tax levy authorized. | See RCW 84.34.230 . |
84.52.808 | River improvement fund levy authorized. | See RCW 86.12.010 . |
84.52.811 | Intercounty river control agreement levy authorized. | See RCW 86.13.010 and 86.13.030 . |
84.52.814 | Flood control zone district levy authorized. | See RCW 86.15.160 . |
84.52.816 | Flood control zone—Prorationing protection. | A flood control zone district in a county with a population of 775,000 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)(iii) by imposing up to a total of 25 cents per $1,000 of assessed value of ... |
84.52.820 | Reclamation district levy authorized. | See RCW 89.30.391 through 89.30.397 . |
84.52.821 | Property tax. | (1) The legislative authority of a county or city may impose an additional regular property tax levy for the purposes authorized under chapter 36.160 RCW. The legislative authority of the county or city may impose the additional levy by ordinance and must condition its imposition of the levy upon prior specific authori... |
84.52.823 | Levy for tax refund funds. | See RCW 84.68.040 . |
84.52.825 | Tax preferences—Expiration dates. | (1) See RCW 82.32.805 for the expiration date of new tax preferences for the taxes imposed under RCW 84.52.065 . (2) See RCW 82.32.808 for reporting requirements for any new tax preference for the taxes imposed under RCW 84.52.065 .
[ 2017 3rd sp.s. c 13 s 314 ; 2013 2nd sp.s. c 13 s 1721 .]
Application — Tax preferenc... |
84.55.005 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Inflation" means the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published for the most recent twelve-month period by the bureau of econom... |
84.55.010 | Limitations prescribed. | (1) Except as provided in this chapter, the levy for a taxing district in any year must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the amount of regular property taxes lawfully levied for such district in the highest of the three most recent year... |
84.55.0101 | Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution. | Upon a finding of substantial need, the legislative authority of a taxing district other than the state may provide for the use of a limit factor under this chapter of one hundred one percent or less. In districts with legislative authorities of four members or less, two-thirds of the members must approve an ordinance ... |
84.55.015 | Restoration of regular levy. | (1) If a taxing district has not levied for the last seven calendar years and elects to restore a regular property tax levy, then the amount of the first restored levy must result in a tax rate that does not exceed the statutory rate limit applicable to the taxing district's regular property tax levy. (2) If a taxing d... |
84.55.020 | Limitation upon first levy for district created from consolidation. | Notwithstanding the limitation set forth in RCW 84.55.010 , the first levy for a taxing district created from consolidation of similar taxing districts must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the sum of the amount of regular property taxe... |
84.55.030 | Limitation upon first levy following annexation. | For the first levy for a taxing district following annexation of additional property, the limitation set forth in RCW 84.55.010 must be increased by an amount equal to the aggregate assessed valuation of the newly annexed property as shown by the current completed and balanced tax rolls of the county or counties within... |
84.55.035 | Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation. | RCW 84.55.010 shall not apply to the first levy by or for a newly-formed taxing district created other than by consolidation or annexation. This section shall be retroactive in effect and shall be deemed to validate any levy within its scope, even though the levy has been made prior to June 4, 1979.
[ 1979 ex.s. c 218 ... |
84.55.040 | Increase in statutory dollar rate limitation. | If by reason of the operation of RCW 84.52.043 and 84.52.050 , as now or hereafter amended the statutory dollar rate limitation applicable to the levy by a taxing district has been increased over the statutory millage limitation applicable to such taxing district's levy in the preceding year, the limitation on the doll... |
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 afte... |
84.55.047 | Applicability of chapter to community revitalization financing increment areas. | Limitations on regular property taxes that are provided in this chapter shall continue in a taxing district whether or not an increment area exists within the taxing district as provided under chapter 39.89 RCW.
[ 2001 c 212 s 24 .] |
84.55.050 | Election to authorize increase in regular property tax levy—Limited propositions—Procedure. | (1) Subject to any otherwise applicable statutory dollar rate limitations, regular property taxes may be levied by or for a taxing district in an amount exceeding the limitations provided for in this chapter if such levy is authorized by a proposition approved by a majority of the voters of the taxing district voting o... |
84.55.060 | Rate rules—Educational program—Other necessary action. | The department of revenue shall adopt rules relating to the calculation of tax rates and the limitation in RCW 84.55.010 , conduct an educational program on this subject, and take any other action necessary to insure compliance with the statutes and rules on this subject.
[ 1979 ex.s. c 218 s 6 .] |
84.55.070 | Inapplicability of chapter to levies for certain purposes. | The provisions of this chapter do not apply to a levy, including any state levy, or that portion of a levy, made by or for a taxing district: (1) For the purpose of funding a property tax refund paid under the provisions of chapter 84.68 RCW; (2) Under RCW 84.69.180 ; or (3) Attributable to amounts of state taxes withh... |
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