Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1977 NO. 17 > Aug 2 1977

(1) The restrictions upon the use of excess property tax levy revenues for salary increase purposes imposed by § 4(3) of chapter 325, Laws of 1977, 1st Ex. Sess.  (the "levy lid act") also apply to revenues from levies authorized prior to the effective date of the act which either (a) have not yet been collected or (b) have been collected but were not yet disbursed or obligated for salary increase purposes, as of the effective date of the act.  (2) School districts may use other funds appropriated by §§ 96 through 109 of Chapter 339, Laws of 1977, 1st Ex. Sess. (the 1977-79 biennial appropriations act), or any non-state appropriated funds (such as receipts from the one percent tax on real estate transactions) which are legally available for the payment of salaries, to increase salaries of certificated or classified employees beyond the increases specifically funded by subsection (1) of § 96 of Chapter 339, supra .