Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.52 Levy Of Taxes

84.52.010 Taxes levied or voted in specific amounts -- Effect of constitutional and statutory limitations
Except as is permitted under RCW 84.55.050, all taxes shall be levied or voted in specific amounts. The rate percent of all taxes for state ...

84.52.018 Calculation of tax levy rates when the assessment of highly valued property is in dispute
Whenever any property value or claim for exemption or cancellation of a property assessment is appealed to the state board of tax appeals or court ...

84.52.020 City and district budgets to be filed with county legislative authority
It shall be the duty of the city council or other governing body of every city, other than a city having a population of three ...

84.52.025 Budgets of taxing districts filed with county commissioners to indicate estimate of cash balance
The governing body of all taxing districts within or coextensive with any county, which are required by law to certify to a board of county ...

84.52.030 Time of levy
For the purpose of raising revenue for state, county and other taxing district purposes, the county legislative authority of each county at its October session, ...

84.52.040 Levies to be made on assessed valuation
Whenever any taxing district or the officers thereof shall, pursuant to any provision of law or of its charter or ordinances, levy any tax, the ...

84.52.043 Limitations upon regular property tax levies
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 ...

84.52.044 Limitations upon regular property tax levies -- Participating fire protection jurisdictions
(1) If a fire protection district is a participating fire protection jurisdiction in a regional fire protection service authority, the regular property tax levies of ...

84.52.050 Limitation of levies
Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state and all taxing districts, now existing or ...

84.52.0502 Rules for administration
The department of revenue shall adopt such rules consistent with chapter 274, Laws of 1988 as shall be necessary or desirable to permit its effective ...

84.52.052 Excess levies authorized -- When -- Procedure
The limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 shall not prevent the levy of additional taxes by any taxing district, except school ...

84.52.053 Levies by school districts authorized -- When -- Procedure
(1) The limitations imposed by RCW 84.52.050 through 84.52.056, and 84.52.043 shall not prevent the levy of taxes by school districts, when authorized so to ...

84.52.0531 Levies by school districts -- Maximum dollar amount for maintenance and operation support -- Restrictions -- Maximum levy percentage -- Levy reduction funds -- Rules
*** CHANGE IN 2009 *** (SEE 1694-S.SL) *** The maximum dollar amount which may be levied by or for any school district for maintenance and ...

84.52.054 Excess levies -- Ballot contents -- Eventual dollar rate on tax rolls
The additional tax provided for in Article VII, section 2 of the state Constitution, and specifically authorized by RCW 84.52.052, 84.52.053, 84.52.0531, and 84.52.130, shall ...

84.52.056 Excess levies for capital purposes authorized
Any municipal corporation otherwise authorized by law to issue general obligation bonds for capital purposes may, at an election duly held after giving notice thereof ...

84.52.063 Rural library district levies
A rural library district may impose a regular property tax levy in an amount equal to that which would be produced by a levy of ...

84.52.065 State levy for support of common schools
Subject to the limitations in RCW 84.55.010, in each year the state shall levy for collection in the following year for the support of common ...

84.52.067 State levy for support of common schools -- Disposition of funds
All property taxes levied by the state for the support of common schools shall be paid into the general fund of the state treasury as ...

84.52.068 State levy -- Distribution to school districts
(1) A portion of the proceeds of the state property tax levy shall be deposited into the student achievement fund as provided in this section. ...

84.52.069 Emergency medical care and service levies
(1) As used in this section, "taxing district" means a county, emergency medical service district, city or town, public hospital district, urban emergency medical service ...

84.52.070 Certification of levies to assessor
It shall be the duty of the county legislative authority of each county, on or before the thirtieth day of November in each year, to ...

84.52.080 Extension of taxes on rolls -- Form of certificate -- Delivery to treasurer
(1) The county assessor shall extend the taxes upon the tax rolls in the form herein prescribed. The rate percent necessary to raise the amounts ...

84.52.085 Property tax errors
(1) If an error has occurred in the levy of property taxes that has caused all taxpayers within a taxing district, other than the state, ...

84.52.105 Affordable housing levies authorized -- Declaration of emergency and plan required
(1) A county, city, or town may impose additional regular property tax levies of up to fifty cents per thousand dollars of assessed value of ...

84.52.120 Metropolitan park districts -- Protection of levy from prorationing -- Ballot proposition
A metropolitan park district with a population of one hundred fifty thousand or more may submit a ballot proposition to voters of the district authorizing ...

84.52.125 Fire protection districts -- Protection from levy prorationing
A fire protection district may protect the district's tax levy from prorationing under RCW 84.52.010(2) by imposing up to a total of twenty-five cents per ...

84.52.130 Fire protection district excess levies
The limitations imposed by RCW 84.52.050 through 84.52.056, and84.52.043 shall not prevent the levy of taxes by a fire protection district, when authorized so to ...

84.52.135 County levy for criminal justice purposes
(1) A county with a population of ninety thousand or less may impose additional regular property tax levies in an amount equal to fifty cents ...

84.52.700 County airport district levy authorized
See RCW 14.08.290. ...

84.52.703 Mosquito control district levies authorized
See RCW 17.28.100, 17.28.252, and 17.28.260. ...

84.52.706 Rural county library district levy authorized
See RCW 27.12.050 and 27.12.222. ...

84.52.709 Intercounty rural library district levy authorized
See RCW 27.12.150 and 27.12.222. ...

84.52.712 Reduction of city levy if part of library district
See RCW 27.12.390. ...

84.52.713 Island library district levy authorized
See RCW 27.12.420 and 27.12.222. ...

84.52.718 Levy by receiver of disincorporated city authorized
See RCW 35.07.180. ...

84.52.719 Second-class city levies
See RCW 35.23.470. ...

84.52.721 Unclassified city sewer fund levy authorized
See RCW 35.30.020. ...

84.52.724 City accident fund levy authorized
See RCW 35.31.060. ...

84.52.727 City emergency fund levy authorized
See RCW 35.32A.060. ...

84.52.730 City lowlands and waterway projects levy authorized
See RCW 35.56.190. ...

84.52.733 Metropolitan municipal corporation levy authorized
See RCW 35.58.090. ...

84.52.736 Metropolitan park district levy authorized
See RCW 35.61.210. ...

84.52.739 Code city accident fund levy authorized
See RCW 35A.31.070. ...

84.52.742 County lands assessment fund levy authorized
See RCW 36.33.120 and 36.33.140. ...

84.52.745 General county levy authorized
See RCW 36.40.090. ...

84.52.749 County rail district tax levies authorized
See RCW 36.60.040. ...

84.52.750 Solid waste disposal district -- Excess levies authorized
See RCW 36.58.150. ...

84.52.751 County hospital maintenance levy authorized
See RCW 36.62.090. ...

84.52.754 Park and recreation service area levies authorized
See RCW 36.68.520 and 36.68.525. ...

84.52.757 Park and recreation district levies authorized
See RCW 36.69.140 and 36.69.145. ...

84.52.760 County road fund levy authorized
See RCW 36.82.040. ...

84.52.761 Road and bridge service district levies authorized
See RCW 36.83.030 and 36.83.040. ...

84.52.763 City firemen's pension fund levy authorized
See RCW 41.16.060. ...

84.52.769 Reduction of city levy if part of fire protection district
See RCW 52.04.081. ...

84.52.772 Fire protection district levies authorized
See RCW 52.16.130, 52.16.140, and 52.16.160. ...

84.52.775 Port district levies authorized
See RCW 53.36.020, 53.36.070, 53.36.100, and 53.47.040. ...

84.52.778 Public utility district levy authorized
See RCW 54.16.080. ...

84.52.784 Water-sewer district levies authorized
See RCW 57.04.050, 57.20.019, and 57.20.105. ...

84.52.786 Cultural arts, stadium and convention district tax levies authorized
See RCW 67.38.110 and 67.38.130. ...

84.52.787 Cemetery district levy authorized
See RCW 68.52.290 and 68.52.310. ...

84.52.790 Public hospital district levy authorized
See RCW 70.44.060. ...

84.52.793 Air pollution control agency levy authorized
See RCW 70.94.091. ...

84.52.796 Mental retardation and developmental disability services levy authorized
See RCW 71.20.110. ...

84.52.799 Veteran's relief fund levy authorized
See RCW 73.08.080. ...

84.52.802 Acquisition of open space, etc., land or rights to future development by certain entities -- Property tax levy authorized
See RCW 84.34.230. ...

84.52.808 River improvement fund levy authorized
See RCW 86.12.010. ...

84.52.811 Intercounty river control agreement levy authorized
See RCW 86.13.010 and 86.13.030. ...

84.52.814 Flood control zone district levy authorized
See RCW 86.15.160. ...

84.52.817 Irrigation and rehabilitation district special assessment authorized
See RCW 87.84.070. ...

84.52.820 Reclamation district levy authorized
See RCW 89.30.391 through 89.30.397. ...

84.52.823 Levy for tax refund funds
See RCW 84.68.040. ...