- - - - - - - - - - - - -
December 7, 1971
Honorable William A. Gissberg
State Senator, 39th District
Route 1, Box 41
Lake Stevens, Washington 98258
Cite as: AGLO 1971 No. 131 (not official)
We acknowledge receipt of your letter dated December 3, 1971, requesting our opinion on the following question:
". . . Is a Park and Recreation District organized under RCW 36.69.010 empowered to issue general obligation bonds and provide for the retirement thereof by annual levies without a vote of the people?"
In response to this question we would direct your attention to the specific provisions of RCW 36.69.140, as last amended by § 20, chapter 42, Laws of 1970, 1st Ex. Sess., reading as follows:
"A park and recreation district shall not have power to levy an annual authorized levy, but it shall have the power to levy a tax upon the property included within the district, in the manner prescribed for cities for the purpose of exceeding the limitations established by Article VII, section 2, as amended by Amendment 17, of the Constitution and by RCW 84.52.052. Such special, voted levy may be either for operating funds or for capital outlay, or for a cumulative reserve fund. A park and recreation district may issue general obligation bonds for capital purposes only, not to exceed an amount, together with any outstanding general obligation indebtedness equal to three‑eighths of one percent of the value of the taxable property within such district, as the term 'value of the taxable property' is defined in RCW 39.36.015, and may provide for the retirement thereof [[Orig. Op. Page 2]] by levies in excess of millage limitations in accordance with the provisions of RCW 84.52.056."
On the basis of this statute we believe that your question is answerable in the negative for the district's ability to levy the necessary millage to retire the bonds will depend upon its compliance with RCW 84.52.056 ‑ and that referenced statute expressly requires voter approval of any excess levy for general obligation bond redemption purposes.
We trust that the foregoing will be of assistance to you.
Very truly yours,
FOR THE ATTORNEY GENERAL
Philip H. Austin
Deputy Attorney General