Ordinance 32800006.030.052
WSS /gjz
11/29/99
ORDINANCE NO. 3280
AN ORDINANCE OF THE CITY OF EDMONDS,
WASHINGTON, MAKING CERTAIN LEGISLATIVE
FINDINGS, INCREASING THE REGULAR PROPERTY TAX
LEVY FOR 2000 BY 11.9% ABOVE THE 1999 LEVY,
REPRESENTING A 4.22% INCREASE BASED ON THE
MAXIMUM LAWFUL LEVY, LEVYING AN EMS LEVY OF
$.4738 PER $1,000 OF ASSESSED VALUATION
REPRESENTING A 6% INCREASE OVER 1999, LEVYING
$.2248 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 hearing held on November 23, 1999, to consider the City's current expense
budget for the 2000 calendar year, pursuant to RCW 84.55.120; and
WHEREAS, the City Council in the course of considering the budget for 2000
have reviewed all sources of revenue and examined all anticipated expenses and obligations; and
WHEREAS, in 1999 the City levied $8,410,367 in total for collection, consisting
of $6,282,577 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 11.9 % 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 obligation of the City for the property tax
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revenue to be increased by 11.9 % in the next calendar year; NOW, THEREFORE
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 2000 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 1999 property tax levy for collection in 2000 is $6,282,577 (the
amount levied in 1998 for collection in 1999), plus an increase of $754,820 which is a
percentage increase of 11.9% over the 1999 levy plus an increase equal to the amount allowed
under the new construction provisions of RCW 84.55.010. The total levy for 2000 represents an
increase of 4.22% or $754,820 based on the maximum lawful levy, for an estimated total of
$7,099,434.
Section 3. There shall be and is hereby levied current taxes of $1,520,461 which
is $.4738 per $1,000 of assessed valuation levied on property with an estimated assessed
valuation in 1999 of $3,208,755,952 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 $721,255 which is
$.2248 per $1,000 of assessed valuation levied on property with an estimated assessed valuation
in 1999 of $3,208,755,952 of all said taxable property, the purpose of which is to fund the
construction of a new public safety complex pursuant to voter authorization. This levy is subject
to amendment upon receipt of 1999 -00 assessed valuation from Snohomish County.
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
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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.
ATTEST /AUTHENTICATED:
CITY CLERK, SANDRA S. CHASE
APPROVED AS TO FORM:
OFFICE OF THE CITY ATTORNEY:
BY
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
PUBLISHED:
EFFECTIVE DATE:
ORDINANCE NO.
APPROVED:
MAYOR, BARBARA S. PFAHEY
11/24/99
11/30/99
12/05/99
12/10/99
3280
{WSS417159.DOC;1 /00006.900000/ } - 3 -
SUMMARY OF ORDINANCE NO. 3280
of the City of Edmonds, Washington
On the 30th day of November, 1999, the City Council of the City of Edmonds,
passed Ordinance No. 3280. 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
2000 BY 11.9% ABOVE THE 1999 LEVY, REPRESENTING A 4.22% INCREASE
BASED ON THE MAXIMUM LAWFUL LEVY, LEVYING AN EMS LEVY OF $.4738
PER $1,000 OF ASSESSED VALUATION REPRESENTING A 6% INCREASE OVER
1999, LEVYING $.2248 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 1 st day of December, 1999.
CITY CLERK, SANDRA S. CHASE
f
Document
Adopted by Reference '
Ordinance on
Revised Code of Washington City Clerk
TITLE 84 RCW PROPERTY TAXES
CHAPTER 84.55 RCW LIMITATIONS UPON REGULAR PROPERTY TAXES
RCW 84.55.010 Limitations prescribed.
RCW 84.55.010 Limitations prescribed.
3 Applicable Cases
Except as provided 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
construction, improvements to property, and any increase in the assessed 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 November 4, 1997); 1979 ex.s. c 218 § 2; 1973 1st ex.s. c 67 § 1;
1971 ex.s. c 288 § 20.]
NOTES:
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,
84.48.0851 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 institutions, 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.]
RCW 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 November 4, 1997).]
NOTES:
Intent -4997 c 3 §§ 201 -207: See note following RCW 84.55.010.
......- ...........
Application -- Severability --Part headings not law -- Referral to electorate - -1997 c 3: See notes following RCW
R4 -40 -030.
RCW 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 had been set without
the reduction under subsection (1) of this section. [1997 c 2 § 1; 1995 2nd sp.s. c 13 § 2.]
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Document Page 1 of 7
Revised Code of Washington
TITLE 84 RCW PROPERTY TAXES
CHAPTER 84.55 RCW LIMITATIONS UPON REGULAR PROPERTY TAXES
RCW 84.55.120 Public hearing -- Taxing district's revenue sources- -
Adoption of tax increase by ordinance or resolution.
RCW 84.55.120 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 to the time the
taxing district levies the taxes or makes the request to have the taxes levied. The county legislative
authority, 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.
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.
No increase in property tax revenue, other than that resulting from the addition of new
construction and improvements 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
percentage. 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.]
NOTES:
Severability- -Part headings not law -- Referral to electorate- -1997 c 3: See notes following RCW 84.40.030.
CHAPTER 84.56 RCW
COLLECTION OF TAXES
Sections
84.56.010 Establishment of tax rolls by treasurer -- Public record - -Tax roll account -- Authority to
receive, collect taxes.
84.56.020 Taxes collected by treasurer- -Dates of delinquency - -Tax statement notice concerning
payment by check -- Interest -- Penalties.
84.56.022 Tax statement to show voter - approved levies.
84.56.025 Waiver of interest and penalties -- Circumstances -- Provision of death certificate and
affidavit for certain waivers.
84.56.035 Special assessments, excise taxes, or rates and charges -- Collection by county treasurer
authorized.
84.56.050 Treasurer's duties on receiving rolls -- Notice of taxes due.
84.56.060 Tax receipts -- Current tax only may be paid.
84.56.070 Personal property-- Distraint and sale, notice, property incapable of manual delivery,
property about to be removed or disposed of.
84.56.090 Distraint and sale of property about to be removed, dissipated, sold, or disposed of --
Computation of taxes, entry on rolls, tax liens.
84.56.120 Removal of property from county or state after assessment without paying tax.
84.56.150 Removal of personalty -- Certification of tax by treasurer.
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Affidavit of Publication
STATE OF WASHINGTON, l
COUNTY OF SNOHO' -YISH, )r
P SUMMARY OF ORDINANCE
0
of the a�'yy3 R—monds,
Washi gon
E
The undersigned, being first duly sworn on oath deposes oses and says
On the 30th day of November,
1999, the city council of the City
that she is Principal Clerk of THE HERALD, a daily newspaper
of Edmonds, passed Ordinance
No. 3280. A summary of the
the
and of Everett, Count of Snohomish
in the City y
content of said ordinance,
printed published ,
P p y
}'
} fdlti�n :of the title, provides as
and State of Washington; that said newspaper is a newspaper of
AN ORDINANCE OF THE CITY
OF EDMONDS, WASHINGTON,
general circulation in said County and State; that said newspaper
MAKING CERTAIN LEGISLA-
TIVE FINDINGS, INCREASING
THE REGULAR PROPERTY
has been approved as a legal newspaper by order of the Superior
TAX LEVY FOR 2000 BY 11.9%
ABOVE THE 1999 LEVY, REP-
Court of Snohomish County and that the notice ......... ...............................
RESENTING A 4.22% IN-
CREASE BASED ON THE
MAXIMUM LAWFUL LEVY,
LEVYING AN EMS LEVY OF
Summary....gf...Ordnance.. No,..,. 3280 .....----....-.--
$.4738 PER $1,000 OF
ASSESSED VALUATION REP-
..............................
RESENTING A 6°!o INCREASE
OVER 1999, LEVYING $.2248
PER51000 OF ASSESSED
....................................................................................................... ...............................
VALUATION FOR VOTED
INDEBTEDNESS FOR THE
PUBLIC SAFETY COMPLEX,
AND FIXING A TIME WHEN
THESAME SHALL BECOME
.................................°--.......................---...........---.........---.............. ...............................
EFFECTIVE.
The full text of this Ordinance
a printed copy of which is hereunto attached, was published in said
wit be mailed upon request.
DATED this tst day of Decem-
newspaper proper and not in supplement form, in the regular and
ber,1999.
CITY CLERK,
SANDRA S. CHASE
entire edition of said paper on the following days and times, namely:
1 Published: December 5, 1999.
December..5.�... 1999 ............... ....................................................
-- ......... 1 .................. ...................�rear�distributed)to ................... .....................................
that id n paper was its subscribers
ria all of said P riod.
...................... i. C.i. .... ...............................
Principal Clerk
Subscribed and sworn to before me this............ S th..._._.
4ayof....... . ecember .. ..... ............................... 19..99.
.... .......... ....................... ........
Notary Public in and for thg.,Sj�t of Washington,
residing at Everet, Silo iri 5` a ty-
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a ' c° NC 'rARY
M.
PUBLIC �
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