Letter requesting opinion of use of capital improvements fund for purchase of Sheriff's Department vehicles

Honorable Kenneth O. Eikenberry
Washington State Attorney General
Temple of Justice
Olympia, WA 98504

Re: Opinion Request/Use of Capital Improvements Fund for Purchase of Sheriff's Department Vehicles

Dear Mr. Eikenberry:

Island County has elected to pass a real estate excise tax under chapter 82.46 RCW, the proceeds of which have been placed into a county capital improvements fund as provided for under RCW 82.46.030. The term "capital improvements" is undefined in chapter 82.46 RCW, and thus an issue has arisen as to what "capital improvements" may be funded with proceeds from the county capital improvements fund. We note that RCW 82.4.6.030(2) provides, in part, that "capital improvements funds shall be used by the respective jurisdictions for local improvements, including those listed in RCW 35.43.040," but there-is uncertainty as to whether funds may be expended for certain items not specifically listed in RCW 35.43.040.

Specifically, Island County would like to be able to use capital improvements fund money to purchase vehicles for the Island County Sheriff's Department Vehicles are not listed in RCW 35. 43.040, but the dictionary meaning of the term "capital improvements" could be broadly interpreted to include vehicles. On the other hand, we recognize that vehicles may not be considered "capital improvements" as that term is used in ordinary language.

With the foregoing as background, we request your opinion as to whether money from Island County's capital improvements fund, established under chapter 82.46 RCW, may be used to purchase vehicles for the Island County Sheriff's Department. Thank you very much for your consideration.

Very truly yours,

David F. Thiele
Prosecuting Attorney

By: Alan R. Hancock
Deputy Prosecuting Attorney

CC: Board of County Commissioners