2003 Revised Code of Washington Constitution of the State of Washington
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CONSTITUTION OF THE STATE OF WASHINGTON
Amendment
No.
95 Art. 7 § 2 Limitation on levies.
AMENDMENT 95
Art. 7 § 2 LIMITATION ON LEVIES. Except as
hereinafter provided and notwithstanding any other provision of this Constitution, the aggregate of all tax levies
upon real and personal property by the state and all taxing districts now existing or hereafter created, shall not
in any year exceed one percent of the true and fair value
of such property in money: Provided, however, That
nothing herein shall prevent levies at the rates now provided by law by or for any port or public utility district.
The term "taxing district" for the purposes of this section
shall mean any political subdivision, municipal corporation, district, or other governmental agency authorized
by law to levy, or have levied for it, ad valorem taxes on
property, other than a port or public utility district. Such
aggregate limitation or any specific limitation imposed
by law in conformity therewith may be exceeded only as
follows:
(a) By any taxing district when specifically authorized so to do by a majority of at least three-fifths of the
voters of the taxing district voting on the proposition to
levy such additional tax submitted not more than twelve
months prior to the date on which the proposed levy is to
be made and not oftener than twice in such twelve month
period, either at a special election or at the regular election of such taxing district, at which election the number
of voters voting "yes" on the proposition shall constitute
three-fifths of a number equal to forty percent of the total
number of voters voting in such taxing district at the last
preceding general election when the number of voters
voting on the proposition does not exceed forty percent
of the total number of voters voting in such taxing district in the last preceding general election; or by a majority of at least three-fifths of the voters of the taxing district voting on the proposition to levy when the number
of voters voting on the proposition exceeds forty percent
of the number of voters voting in such taxing district in
the last preceding general election: Provided, That notwithstanding any other provision of this Constitution,
any proposition pursuant to this subsection to levy additional tax for the support of the common schools or fire
protection districts may provide such support for a
period of up to four years and any proposition to levy an
additional tax to support the construction, modernization, or remodelling of school facilities or fire facilities
may provide such support for a period not exceeding six
years;
(b) By any taxing district otherwise authorized by
law to issue general obligation bonds for capital purposes, for the sole purpose of making the required payments of principal and interest on general obligation
bonds issued solely for capital purposes, other than the
replacement of equipment, when authorized so to do by
majority of at least three-fifths of the voters of the taxing
district voting on the proposition to issue such bonds and
to pay the principal and interest thereon by annual tax
levies in excess of the limitation herein provided during
the term of such bonds, submitted not oftener than twice
in any calendar year, at an election held in the manner
provided by law for bond elections in such taxing district, at which election the total number of voters voting
on the proposition shall constitute not less than forty percent of the total number of voters voting in such taxing
district at the last preceding general election: Provided,
That any such taxing district shall have the right by vote
of its governing body to refund any general obligation
bonds of said district issued for capital purposes only,
and to provide for the interest thereon and amortization
thereof by annual levies in excess of the tax limitation
provided for herein, And provided further, That the provisions of this section shall also be subject to the limitations contained in Article VIII, Section 6, of this Constitution;
(c) By the state or any taxing district for the purpose
of preventing the impairment of the obligation of a contract when ordered so to do by a court of last resort.
[AMENDMENT 95, 2002 House Joint Resolution No.
4220, p 2203. Approved November 5, 2002.]
[2003 RCW Supp—page A1]
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