Ordinance 3234ORDINANCE NO. 3234
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON,
MAKING CERTAIN LEGISLATIVE FINDINGS, INCREASING THE
REGULAR PROPERTY TAX LEVY FOR 1999 BY 103% ABOVE THE
RATE OF INFLATION, LEVYING AN EMS LEVY OF $.50 PER
$1,000 OF ASSESSED VALUATION, LEVYING $.24894 PER $1000
OF ASSESSED VALUATION FOR VOTED INDEBTEDNESS FOR
THE PUBLIC SAFETY COMPLEX, AND FIXING A TIME WHEN
THE SAME SHALL BECOME EFFECTIVE.
WHEREAS, the City Council and the City of Edmonds have properly given notice of the
public hearings held on November 24 and December 8, 1998, to consider the City's current
expense budget for the 1999 calendar year, pursuant to RCW 84.55.120; and
WHEREAS, the City Council in the course of considering the budget for 1999 have
reviewed all sources of revenue and examined all anticipated expenses and obligations; and
WHEREAS, in 1998 the City levied $8,418,640 in total for collection, consisting of
$6,290,850 for the general levy; $707,260 for debt service on outstanding voted indebtedness for
the Public Safety Complex and an EMS levy of $1,420,530; and
WHEREAS, the City Council has determined by separate resolution following public
hearing that there is a substantial need to increase the regular property tax limit factor above the
rate of inflation to 103 %; and
WHEREAS, the City Council, after such hearing have determined that it is in the best
interest of and necessary to meet the expenses and obligations of the City for the property tax
revenue to be increased by 103% in the next calendar year; NOW, THEREFORE
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THE CITY COUNCIL OF THE CITY OF EDMONDS, WASHINGTON, DO ORDAIN
AS FOLLOWS:
Section 1. The limit factor for the regular levy for the calendar year 1999' shall be
106% of the highest amount of regular property taxes that could have been levied in the City in
any year since 1985.
Section 2. The 1998 property tax levy for collection in 1999 is $5,694,500 (the
amount levied in 1997 for collection in 1998), plus an increase of $171,000 which is a
percentage increase of 103% plus an increase equal to the amount allowed under the new
construction provisions of RCW 84.55.010 for an estimated total of $6,290,850.
Section 3. There shall be and is hereby levied current taxes of $1,420,530 which is
$.50 per $1,000 of assessed valuation levied on property with an estimated assessed valuation in
1998 of $2,841,059,132 of all said taxable property, the purpose of which is to fund the provision
of emergency medical care and services.
Section 4. There shall be and is hereby levied current taxes of $707,260 which is
$.24894 per $1,000 of assessed valuation levied on property with an estimated assessed valuation
in 1998 of $2,841,059,132 of all said taxable property, the purpose of which is to fund the
construction of a new public safety complex pursuant to voter authorization.
Section 5. Effective Date. This ordinance, being an exercise of a power specifically
delegated to the City legislative body, is not subject to referendum, and shall take effect five (5)
days after passage and publication of an approved summary thereof consisting of the title. It is
enacted on a vote of a majority plus one of the City Council.
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APPROVED:
zln�:l PLO--'Z�
MAY R PRO i9ll�l ARY HAAKENSON
ATTEST /AUTHENTICATED:
CITY CLERK, SANDRA S. CHASE
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY ) S�
FILED WITH THE CITY CLERK: 12/11/98
PASSED BY THE CITY COUNCIL: 12/15/98
PUBLISHED: 12/18/98
EFFECTIVE DATE: 12/23/98
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SUMMARY OF ORDINANCE NO. 3234
Of the City of Edmonds, Washington
On the 15'h day of December, 1998, the City Council of the City of Edmonds, passed
Ordinance No. 3234. A summary of the content of said ordinance, consisting of the title,
provides as follows:
AN ORDINANCE OF THE CITY OF EDMONDS, WASHINGTON, MAKING CERTAIN
LEGISLATIVE FINDINGS, INCREASING THE REGULAR PROPERTY TAX LEVY FOR
1999 BY 103% ABOVE THE RATE OF INFLATION, LEVYING AN EMS LEVY OF $.50
PER $1,000 OF ASSESSED VALUATION, LEVYING $.24894 PER $1000 OF ASSESSED
VALUATION FOR VOTED INDEBTEDNESS FOR THE PUBLIC SAFETY COMPLEX,
AND FIXING A TIME WHEN THE SAME SHALL BECOME EFFECTIVE.
The full text of this Ordinance will be mailed upon request.
DATED this 16`h day of December, 1998.
CITY CLERK, SANDRA S. CHASE
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84.55.070
Title 84 RCW: Property Taxes
the provisions of chapter 84.68 RCW or attributable to a
property tax refund paid or to be paid pursuant to the
provisions of chapter 84.69 RCW, attributable to amounts of
state taxes withheld under RCW 84.56.290 or the provisions
of chapter 84.69 RCW, or otherwise attributable to state
taxes lawfully owing by reason of adjustments made under
RCW 84.48.080. [1982 1st ex.s. c 28 § 2; 1981 c 228 § 3.]
Severability -1982 1st ex.s. c 28: See note following RCW
84.48.080.
84.55.080 Adjustment to tax limitation. Pursuant to
chapter 39.88 RCW, any increase in the assessed value of
real property within an apportionment district resulting from
new construction, improvements to property, or any increase
in the assessed value of state - assessed property shall not be
included in the increase in assessed value resulting from new
construction, improvements, or any increase in the assessed
value of state- assessed property for purposes of calculating
any limitations upon regular property taxes under this
chapter until the termination of apportionment as set forth in
RCW 39.88.070(4), as now or hereafter amended, except to
the extent a taxing district actually will receive the taxes
levied upon this value. Tax allocation revenues, as defined
in RCW 39.88.020, as now or hereafter amended, shall not
be deemed to be "regular property taxes" for purposes of this
chapter. [1982 1st ex.s. c 42 § 12.]
Captions not part of law-- Severability-1982 1st ex.s. c 42: See
RCW 39.88.910 and 39.88.915.
84.55.092 Protection of future levy capacity. The
regular property tax levy for each taxing district other than
the state may be set at the amount which would be allowed
otherwise under this chapter if the regular property tax levy
for the district for taxes due in prior years beginning with
1986 had been set at the full amount allowed under this
chapter including any levy authorized under RCW 52.16.160
that would have been imposed but for the limitation in RCW
52.18.065, applicable upon imposition of the benefit charge
under chapter 52.18 RCW.
The purpose of this section is to remove the incentive
for a taxing district to maintain its tax levy at the maximum
level permitted under this chapter, and to protect the future
levy capacity of a taxing district that reduces its tax levy
below the level that it otherwise could impose under this
chapter, by removing the adverse consequences to future
levy capacities resulting from such levy reductions. [1998
c 16 § 3; 1988 c 274 § 4; 1986 c 107 § 3.]
Purpose— Severability -1988 c 274: See notes following RCW
84.52.010.
Severability— Construction -1986 c 107: See notes following RCW
39.67.010.
84.55.100 Determination of limitations. The
property tax' limitation contained in this chapter shall be
determined by the county assessors of the respective counties
in accordance with the provisions of this chapter: PRO-
VIDED, That the limitation for any state levy shall be
determined by the department of revenue and the limitation
for any intercounty rural library district shall be determined
by the library district in consultation with the respective
county assessors. [1983 c 223 § 1.]
[Title 84 RCW —page 1141
8455.110 Withdrawal of certain areas of a library
district, metropolitan park district, fire protection
district, or public hospital district— Calculation of taxes
due. Whenever a withdrawal occurs under RCW 27.12.355,
35.61.360, 52.04.056, or 70.44.235, restrictions under chapter
84.55 RCW on the taxes due for the library district, metro-
politan park district, fire protection district, or public hospital
district, and restrictions under chapter 84.55 RCW on the
taxes due for the city or town if an entire city or town area
is withdrawn from a library district or fire protection district,
shall be calculated as if the withdrawn area had not been
part of the library district, metropolitan park district, fire pro-
tection district, or public hospital district, and as if the
library district or fire protection district had not been part of
the city or town. [1987 c 138 § 6.]
8455.120 Public hearing — Taxing district's revenue
sources — Adoption of tax increase by ordinance or
resolution. A taxing district, other than the state., that
collects regular levies shall hold a public hearing on revenue
sources for the district's following year's current expense
budget. The hearing must include consideration of possible
increases in property tax revenues and shall be held prior td
the time the taxing district levies the taxes or makes the
request to have the taxes levied. The county legislative au-
thority, or the taxing district's governing body if the district
is a city, town, or other type of district, shall hold the
hearing. For purposes of this section, "current expense
budget" means that budget which is primarily funded by
taxes and charges and reflects the provision of ongoing
services. It does not mean the capital, enterprise, or special
assessment budgets of cities, towns, counties, or special
purpose districts. 11,
If the taxing district is otherwise required to hold a
public hearing on its proposed regular tax levy, a single
public hearing may be held on this matter. ft;
No increase in property tax revenue, other than that
resulting from the addition of new construction and improve-
ments to property and any increase in the value of state=
assessed property, may be authorized by a taxing district,
other than the state, except by adoption of a separate
ordinance or resolution, pursuant to notice, specifically
authorizing the increase in terms of both dollars and percent-
age. The ordinance or resolution may cover a period of'up
to two years, but the ordinance shall specifically .state for
each year the dollar increase and percentage change in the
levy from the previous year. [1997 c 3 § 209 (Referendum
Bill No. 47, approved November 4, 1997); 1995 c 251 § 1.1
Severability—Part headings not law — Referral to electorate -_1rl
c 3: See notes following RCW 84.40.030. r.8
Filed with City Clerk:
Adopted by Reference
Ordinance #�
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Chapter 84.56
COLLECTION OF TAXES
F
Sections'
84.56.010
Establishment of tax rolls by treasurer — Public reeard _Tax
roll account— Authority to receive, collect takes,
delinquency -T
84.56.020
Taxes collected by treasurer —Dates of
statement notice concerning payment by check -
Interest— Penalties. {:
84.56.022
Tax statement to show voter - approved levies.
Filed with City Clerk:
Adopted by Reference
Ordinance #�
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84.55.010
Title 84 RCW: Property Taxes
84.55.010 Limitations prescribed. Except. as provid-
ed in this chapter, the levy for a taxing district in any year
shall be set so that the regular property taxes payable in the
following year shall not exceed the limit factor multiplied by
the amount of regular property taxes lawfully levied for such
district in the highest of the three most recent years in which
such taxes were levied for such district plus an additional
dollar amount calculated by multiplying the increase in
assessed value in that district resulting from new construc-
tion, improvements to property, and any increase in the as-
sessed value of state - assessed property by the regular
property tax levy rate of that district for the preceding year.
[1997 c 3 § 202 (Referendum Bill No. 47, approved Novem-
ber 4, 1997); 1979 ex.s. c 218 § 2; 1973 1st ex.s. c 67 § 1;
1971 ex.s. c 288 § 20.]
Reviser's note: Throughout chapter 84.55 RCW the phrase "this
1971 amendatory act" has been changed to "this chapter." "This 1971
amendatory act" [1971 ex.s. c 288] consists of this chapter and RCW
36.21.015, 36.29.015, 84.04.140, 84.10.010, 84.36.370, 84.36.380,
84.40.030, 84.40.0301, 84.40.045, 84.41.030, 84.41.040, 84.48.080,
84.48.085, 84.48.140, 84.52.052, 84.56.020, and 84.69.020, and the repeal
of RCW 84.36.128, 84.36.129, and 84.54.010.
Intent -1997 c 3 §§ 201 -207: "It is the intent of sections 201
through 207 of this act to lower the one hundred six percent limit while still
allowing taxing districts to raise revenues in excess of the limit if approved
by a majority of the voters as provided in RCW 84.55.050." [1997 c 3 §
208 (Referendum Bill No. 47, approved November 4, 1997).]
Application— Severability —Part headings not law— Referral to
electorate -1997 c 3: See notes following RCW 84.40.030.
Effective date — Applicability -1979 ex.s. c 218: "This act is
necessary for the immediate preservation of the public peace, health, and
safety, the support of the state government and its existing public institu-
tions, and shall take effect immediately: PROVIDED, That the amendment
to RCW 84.55.010 by section 2 of this act shall be effective for 1979 levies
for taxes collected in 1980, and for subsequent years." [1979 ex.s. c 218
§ 8.]
84.55.0101 Limit factor — Authorization for taxing
district to use one hundred six percent or less —
Ordinance or resolution. 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 six 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.
[1997 c 3 § 204 (Referendum Bill No. 47, approved Novem-
ber 4, 1997).]
Intent -1997 c 3 §§ 201 -267: See note following RCW 84.55.010.
Application— Severability—Part headings not law — Referral to
electorate -1997 c 3: See notes following RCW 84.40.030.
84.55.012 Reduction of property tax levy— Setting
amount of future levies. (1) The state property tax levy for
collection in 1996 shall be reduced by 4.7187 percent of the
levy amount that would otherwise be allowed under this
chapter without regard to this section or any other tax
reduction legislation enacted in 1995.
(2) State levies for collection after 1997 shall be set at
the amount that would be allowed otherwise under this
chapter if the state levies for collection in 1996 and 1997
[Title 84 RCW —page 1121
had been set without the reduction under subsectioll;(]) of
this section. [1997 c 2 § 1; 1995 2nd sp.s. c 13 § 2,1 4
Application -1997 c 2: "Section 1 of this act applies to taxes Ip>
for collection in 1997." [1997 c 2 § 3.]
Effective date -1997 c 2: "Section 1 of this act is necessary fortye
immediate preservation of the public peace, health, or safety, orsuppon,,,.
the state government and its existing public institutions, and takes.effea
immediately [January 30, 1997]." [1997 c 2 § 4.]
Intent -1995 2nd sp.s. c 13: "With property valuations c0n6nuipg
to increase, property taxes have been steadily increasing. At the saft'broe
personal incomes have not continued to rise at the same rate.: Pioperty:taxes
are becoming increasingly more difficult to pay. Many residential ptppetty,
owners complain about the overall level of taxes and about •the coaGnrriag
increase in tax from year to year. Taxpayers want property tax relief.- N
legislature intends to establish an on -going program of state property tax
reductions the amount of which is to be determined by the legislature on
yearly basis based on the level of general fund tax revenues;" 11995 2nd
sp.s. c 13 § 1.]
84.55.0121 Reduction of property tax levy for saving—
collection in 1998. The state property tax levy, for collec. gp,40.030.
tion in 1998 shall be reduced by 4.7187'percent of the levy
amount that would otherwise be allowed under this chapter 84.55.0;
without regard to this section. [1997 c 3 § 301.(Referendwn . irmed taxi
Bill No. 47, approved November 4, 1997).] ion or atim
Severability —Part headings not law — Referral to electorate.-1991 first levy by
c 3: See notes following RCW 84.40.030. other than b
This se
84.55.015 Restoration of regular levy. If a taxing `beamed to
district has not levied in the three most recent years and ;the levy ha:
elects to restore a regular property tax levy subject to c218 § 5.1
applicable statutory limitations then such first restored levy r
shall be set so that the regular property tax payable shall not _ 84.55.1
exceed the amount which could have been lawfully levied tn, If b
1973, plus an additional dollar amount calculated b mull- . _ y
p y �as2.oso,
plying the increase in assessed value in the district since : ate limitat
1973 resulting from new construction and improvements to been incre;
property by the property tax rate which is proposed to be xle to suct
restored, or the maximum amount which could be ,lawfully station r
levied in the year such a restored levy is proposed. [1979ius chapte
ex.s. c 218 § 4.] llar limi
creased
84.55.020 Limitation upon first levy'for district dollar
created from consolidation. Notwithstanding the limitation 108; 19
set forth in RCW 84.55.010, the first levy for a taxing Seve,
district created from consolidation of similar taxing districts uctructic
shall be set so that the regular property taxes payable in the Savin
following year shall not exceed the limit factor multiplied by 40:030.
the sum of the amount of regular property taxes, lawfully
levied for each component taxing district in the higheStof = 84.5
the three most recent years in which such taxes' were levied trict f
for such district plus the additional dollar amount ealeulated rposes
by multiplying the increase in assessed value in co (1)
component district resulting from new construction and ` i 36 IC
improvements to property by the regular property tax Tate'of lar
1
each component district for the preceding year. g99_7,01 ct;
203 (Referendum Bill No. 47, approved November 4,19' (2)
1971 ex.s. c 288 § 21.] W 5
Intent -1997 c 3 §§ 201 -207: See note following RCW 8455 1010' 8
Application —Severability —Part headings not law — Reforms ta Ea
electorate -1997 c 3: See notes following RCW 84.40.030.
Savings— Severability-1971 ex.s. c 288: See notes following pt !
84.40.030. -- —
Filed with City Clerk:
Adopted by Reference
Ordinance # on -1-9
City Clerk
STATE OF WASHINGTON,
COUNTY OF SNOHOZ61ISH,
SUMMARY OF
ORDINANCE NO. 3234
of the City of Edmonds,
Washington
On the 15th day of December,
1998. the City Council of the City
of Edmonds, passed Ordinance
No. 3234. A summary of the
I content of said ordinance, con-
}sisting of the title, pi des a,
follows:
AN ORDINANCE OF THE CITY
OF EDMONDS, WASHINGTON,
1 MAKING CERTAIN LEGISLA-
TIVE FINDINGS, INCREASING
,THE REGULAR PROPERTY
TAX LEVY FOR 1999 BY 103%
.ABOVE THE RATE OF INFLA-
,TION, LEVYING AN EMS LEVY
fOF $.50 PER $1,000 OF AS-
, SESSE0 VALUATION, LEVYING
$.24894 PER $1000 OF AS
!SESSED VALUATION FOR
;VOTED INDEBTEDNESS FOR
JHE PUBLIC SAFETY COM-
PLEX, AND FIXING A TIME
i W HEN THE SAME SHALL BE-
COME EFFECTIVE.
I The full te>Q of this Ordinance
will be mailed upon request.
DATED this 16th day of
j December, 1998.
CITY CLERK,
SANDRA S. CHASE
Published: December 18, 1998.
B -2 -1
ss.
Affidavit of Publication
The undersigned, being first duly sworn on oath deposes and says
that she is Principal Clerk of THE HERALD, a daily newspaper
printed and published in the City of-Everett, County of Snohomish,
and State of Washington; that said newspaper is a newspaper of
general circulation in said County and State; that said newspaper
has been approved as a legal newspaper by order of the Superior
Court of Snohomish County and that the notice ......... ...............................
Sum -nary of Ordinance No. 3234:
...... ..................
...... ......................................... ............................... ......................... ...............................
a printed copy of which is hereunto attached, was published, in said
newspaper proper and not in supplement form, in the regular and
entire edition of said paper on the following days and times, namely:
December..18. t... 1998 ................................................ ........................... . . ..
Lthat . ................. .....................- ......... aid newspa�,er was reg 1 rly
of said perillP
.... I ..... r.-:. . .... .......................
sibuted to) its subscribers
..........................
-incinal Clerk
18th
Subscribed and sworn to before me this ............................
dayDecember ... .. ......................
....... ................. ....................... ........
Notary u Ic in and for the tat of Washington,
residing at Everett, Snoho ' h ounty.
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• � NOTARY � •
N PUBLIC
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