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 shall be as
follows:
(1) Levies of the senior taxing districts shall be as
follows: (a) The levy by the state shall not exceed three
dollars and sixty cents per thousand dollars of assessed value
adjusted to the state equalized value in accordance with the
indicated ratio fixed by the state department of revenue to be
used exclusively for the support of the common schools; (b) the
levy by any county shall not exceed one dollar and eighty cents
per thousand dollars of assessed value; (c) the levy by any road
district shall not exceed two dollars and twenty-five cents per
thousand dollars of assessed value; and (d) the levy by any city
or town shall not exceed three dollars and thirty-seven and
one-half cents per thousand dollars of assessed value. However
any county is hereby authorized to increase its levy from one
dollar and eighty cents to a rate not to exceed two dollars and
forty-seven and one-half cents per thousand dollars of assessed
value for general county purposes if the total levies for both
the county and any road district within the county do not exceed
four dollars and five cents per thousand dollars of assessed
value, and no other taxing district has its levy reduced as a
result of the increased county levy.
(2) The aggregate levies of junior taxing districts and
senior taxing districts, other than the state, shall not exceed
five dollars and ninety cents per thousand dollars of assessed
valuation. The term "junior taxing districts" includes all
taxing districts other than the state, counties, road districts,
cities, towns, port districts, and public utility districts. The
limitations provided in this subsection shall not apply to: (a)
Levies at the rates provided by existing law by or for any port
or public utility district; (b) excess property tax levies
authorized in Article VII, section 2 of the state Constitution;
(c) levies for acquiring conservation futures as authorized under
RCW 84.34.230; (d) levies for emergency medical care or emergency
medical services imposed under RCW 84.52.069; (e) levies to
finance affordable housing for very low-income housing imposed
under RCW 84.52.105; (f) the portions of levies by metropolitan
park districts that are protected under RCW 84.52.120; (g) levies
imposed by ferry districts under RCW 36.54.130; (h) levies for
criminal justice purposes under RCW 84.52.135; and (i) the
portions of levies by fire protection districts that are
protected under RCW 84.52.125.
[2005 c 122 § 3; 2004 c 80 § 4; 2003 c 83 § 311; 1995 c 99 § 3; 1993 c 337 § 3; 1990 c 234 § 1; 1989 c 378 § 36; 1988 c 274 § 5; 1973 1st ex.s. c 195 § 134.]
NOTES:
Application -- 2005 c 122: See note following RCW 84.52.125.
Effective date -- 2004 c 80: See note following RCW 84.52.135.
Findings -- Intent -- Captions, part headings not law -- Severability -- Effective date -- 2003 c 83: See notes following RCW 36.57A.200.
Finding -- 1993 c 337: See note following RCW 84.52.105.
Purpose -- Severability -- 1988 c 274: See notes following RCW 84.52.010.
Effective date -- 1973 2nd ex.s. c 4: "Sections 4 through 6 of this 1973 amendatory act shall be effective on and after January 1, 1974." [1973 2nd ex.s. c 4 § 6.]
Emergency -- 1973 2nd ex.s. c 4: "Except as otherwise in this 1973 amendatory act provided, this 1973 amendatory 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 immediately." [1973 2nd ex.s. c 4 § 7.]
Construction -- 1973 1st ex.s. c 195: "Sections 135 through 152 of this 1973 amendatory act shall apply to tax levies made in 1973 for collection in 1974, and sections 1 through 134 shall apply to tax levies made in 1974 and each year thereafter for collection in 1975 and each year thereafter." [1973 1st ex.s. c 195 § 155.]
Severability -- 1973 1st ex.s. c 195: "If any provision of this 1973 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [1973 1st ex.s. c 195 § 153.]
Effective dates and termination dates -- 1973 1st ex.s. c 195 (as amended by 1973 2nd ex.s. c 4): "This 1973 amendatory act, chapter 195, Laws of 1973, 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 immediately: PROVIDED, That section 9 shall take effect January 1, 1975, and section 133(3) shall take effect on January 31, 1974: PROVIDED, FURTHER, That section 137 shall not be effective until July 1, 1973, at which time section 136 shall be void and of no effect: PROVIDED, FURTHER, That section 138 shall not be effective until January 1, 1974, at which time section 137 shall be void and of no effect: PROVIDED, FURTHER, That section 139 shall not be effective until July 1, 1974 at which time section 138 shall be void and of no effect, and section 139 shall be null and void and of no further effect on and after January 1, 1975: PROVIDED, FURTHER, That sections 1 through 8, sections 10 through 132, section 133(1), (2), (4), and (5), and section 134 shall not take effect until January 1, 1974, at which time sections 135, 136, and sections 140 through 151 shall be void and of no effect: PROVIDED, FURTHER, That section 152 shall be void and of no effect on and after January 1, 1975." [1973 2nd ex.s. c 4 § 3; 1973 1st ex.s. c 195 § 154.]