(1) To carry out the
purposes for which a regional fire protection service authority
is created, as authorized in the plan and approved by the voters,
the governing board of an authority may annually levy the
following taxes:
(a) An ad valorem tax on all taxable property located within
the authority not to exceed fifty cents per thousand dollars of
assessed value;
(b) An ad valorem tax on all property located within the
authority not to exceed fifty cents per thousand dollars of
assessed value and which will not cause the combined levies to
exceed the constitutional or statutory limitations. This levy,
or any portion of this levy, may also be made when dollar rates
of other taxing units are released by agreement with the other
taxing units from their authorized levies; and
(c) An ad valorem tax on all taxable property located within
the authority not to exceed fifty cents per thousand dollars of
assessed value if the authority has at least one full-time, paid
employee, or contracts with another municipal corporation for the
services of at least one full-time, paid employee. This levy may
be made only if it will not affect dollar rates which other
taxing districts may lawfully claim nor cause the combined levies
to exceed the constitutional or statutory limitations or both.
(2) Levies in excess of the amounts provided in subsection
(1) of this section or in excess of the aggregate dollar rate
limitations or both may be made for any authority purpose when so
authorized at a special election under RCW 84.52.052. Any such
tax when levied must be certified to the proper county officials
for the collection of the tax as for other general taxes. The
taxes when collected shall be placed in the appropriate authority
fund or funds as provided by law, and must be paid out on
warrants of the auditor of the county in which all, or the
largest portion of, the authority is located, upon authorization
of the governing board of the authority.
(3) Authorities may provide for the retirement of general
indebtedness by excess property tax levies as set forth in RCW 52.26.130.
(4) For purposes of this chapter, the term "value of the
taxable property" has the same meaning as in RCW 39.36.015.
[2006 c 200 § 11; 2004 c 129 § 15.]