AGO Opinion Topics: TAX LEVIES

 
Where local voters have previously approved an emergency medical
services levy for either a six-year or ten-year period, the approval of
at least 60 percent of the voters is necessary to extend the levy for an
additional period at a higher tax rate.

1. When county timber excise tax revenues received during the third and fourth quarters of a year are insufficient to fully satisfy the first and second priorities for revenue distribution under RCW 84.33.081(2) and (4), distributions made to lower-priority districts during the first and second quarters of that year may not be taken back and redistributed to first- or second-priority districts.
2. School district property tax rates may not be adjusted during a tax year when timber excise tax revenues fall short of projections used in calculating the tax rate and levying property taxes for the year.

1.A school district may not impose a bond levy and issue negotiable bonds solely for the purpose of acquiring computers, other equipment, or furniture.2.A school district may not impose a six-year levy of taxes under article 7, section 2, of the state constitution, solely for the purpose of acquiring computers, other equipment, or furniture.3.A school district which undertakes a modernization project involving major structural changes may use six-year levy proceeds for the project and the project may include the acquisition and installation of new and replacement equipment and furniture.  

Section 1, chapter 255, Laws of 1951 has no effect upon section 37, chapter 266, Laws of 1947 and section 37 remains in full force and effect.

Chapter 253, Laws of 1955, (The Ryder Plan) does not affect the limits of bonded indebtedness for school districts.