Revised Code of Washington - RCW Title 35 Cities And Towns - Section 35.54.060 Source -- Taxation

§ 35.54.060. Source -- Taxation

For the purpose of maintaining the local improvement guaranty fund, every city and town shall, at the time of making its annual budget and tax levy, provide for the levy of a sum sufficient, with the other sources of the fund, to pay the warrants issued against the fund during the preceding fiscal year and to establish a balance therein: PROVIDED, That the levy in any one year shall not exceed the greater of: (1) Twelve percent of the outstanding obligations guaranteed by the fund, or (2) the total amount of delinquent assessments and interest accumulated on the delinquent assessments before the levy as of September 1.

The taxes levied for the maintenance of the local improvement guaranty fund shall be additional to and, if need be, in excess of all statutory and charter limitations applicable to tax levies in any city or town.

[1981 c 323 § 7; 1965 c 7 § 35.54.060. Prior: (i) 1933 c 109 § 1, part; 1927 c 209 § 3, part; 1925 ex.s. c 183 § 3, part; 1923 c 141 § 3, part; RRS § 9351-3, part. (ii) 1927 c 209 § 2, part; 1925 ex.s. c 183 § 2, part; 1923 c 141 § 2, part; RRS § 9351-2, part.]

Notes:
Special assessments or taxation for local improvements: State Constitution Art. 7 § 9. Sections:  Previous  35.54.010  35.54.020  35.54.030  35.54.040  35.54.050  35.54.060  35.54.070  35.54.080  35.54.090  35.54.095  35.54.100  Next

Last modified: April 7, 2009