Upon a finding of substantial need, the legislative authority of a taxing district other than the state may provide for the use of a limit factor under this chapter of one hundred one percent or less. In districts with legislative authorities of four members or less, two-thirds of the members must approve an ordinance or resolution under this section. In districts with more than four members, a majority plus one vote must approve an ordinance or resolution under this section. The new limit factor shall be effective for taxes collected in the following year only.
RCW 84.55.0101
Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution.
Applied in 2 court decisions — leading case Washington Citizens Action of Washington v. State (2007)
Most recently applied in Washington Citizens Action of Washington v. State (November 2007)
2007 sp.s. c 1 s 2; 1997 c 3 s 204 (Referendum Bill No. 47, approved November 4, 1997).
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.