Revised Code of Washington - RCW Title 84 Property Taxes - Section 84.55.020 Limitation upon first levy for district created from consolidation

§ 84.55.020. Limitation upon first levy for district created from consolidation

Notwithstanding the limitation set forth in RCW 84.55.010, the first levy for a taxing district created from consolidation of similar taxing districts shall be set so that the regular property taxes payable in the following year shall not exceed the limit factor multiplied by the sum of the amount of regular property taxes lawfully levied for each component taxing district in the highest of the three most recent years in which such taxes were levied for such district plus the additional dollar amount calculated by multiplying the increase in assessed value in each component district resulting from new construction, increases in assessed value due to construction of electric generation wind turbine facilities classified as personal property, improvements to property, and any increase in the assessed value of state-assessed property by the regular property tax rate of each component district for the preceding year.

[2006 c 184 § 3; 1997 c 3 § 203 (Referendum Bill No. 47, approved November 4, 1997); 1971 ex.s. c 288 § 21.]

Notes:
     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.

     Savings -- Severability -- 1971 ex.s. c 288: See notes following RCW 84.40.030.

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Last modified: April 7, 2009