Revised Code of Washington - RCW Title 84 Property Taxes - Section 84.55.0101 Limit factor -- Authorization for taxing district to use one hundred one percent or less -- Ordinance or resolution

§ 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 or resolution under this section. In districts with more than four members, a majority plus one vote must approve an ordinance or resolution under this section. The new limit factor shall be effective for taxes collected in the following year only.

[2007 sp.s. c 1 § 2; 1997 c 3 § 204 (Referendum Bill No. 47, approved November 4, 1997).]

Notes:
     Reviser's note: On November 8, 2007, Initiative Measure No. 747 was declared unconstitutional in its entirety in Washington Citizens Action of Washington v. State, Washington State Supreme Court (No. 78844-8).

     Application -- 2007 sp.s. c 1: "This act applies both prospectively and retroactively to taxes levied for collection in 2002 and thereafter." [2007 sp.s. c 1 § 3.]

     Effective date -- 2007 sp.s. c 1: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [November 29, 2007]." [2007 sp.s. c 1 § 4.]

     Intent -- 1997 c 3 § § 201-207: See note following RCW 84.55.010.

     Application -- Severability -- Part headings not law -- Referral to electorate -- 1997 c 3: See notes following RCW 84.40.030.

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Last modified: April 7, 2009