Revised Code of Washington

Wash. Rev. Code § 27.12.050 (2026)

Rural library districts—Board of library trustees—Tax levies

✓ current as of May 2026
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(1) After the board of county commissioners has declared a rural county library district established, it shall appoint a board of library trustees and provide funds for the establishment and maintenance of library service for the district by making a tax levy on the property in the district of not more than fifty cents per thousand dollars of assessed value per year sufficient for the library service as shown to be required by the budget submitted to the board of county commissioners by the board of library trustees, and by making a tax levy in such further amount as shall be authorized pursuant to RCW 27.12.222 or 84.52.052 or 84.52.056. Such levies shall be a part of the general tax roll and shall be collected as a part of the general taxes against the property in the district.
(2) The initial levy rate may not exceed the rate limit in subsection (1) of this section or, if applicable, the initial maximum levy rate contained in the ballot proposition approved by the voters to create the district. In subsequent years, the levy rate may be increased as authorized under chapter 84.55 RCW.
[ 2009 c 306 s 2; 1973 1st ex.s. c 195 s 5; 1955 c 59 s 5. Prior: 1947 c 75 s 11, part; 1943 c 251 s 1, part; 1941 c 65 s 4, part; Rem. Supp. 1947 s 8226-4a, part.]

Notes:

SeverabilityEffective dates and termination datesConstruction1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Budget for capital outlaysAccumulation of funds: RCW 27.12.220.
Capital outlaysBondsExcess levies: RCW 27.12.222.
Notes of Decisions
Cited in 3 cases, 1965–1977 · leading case: Heavens v. King Cnty. Rural Library Dist., 404 P.2d 453 (Wash. 1965).
Heavens v. King Cnty. Rural Library Dist., 404 P.2d 453 (Wash. 1965). · cites it 2× “RCW 27.12.050. Additional funds may be made available to library districts by taxation by a vote of the people pursuant to RCW 27.”
Heavens v. King Cty. Rural Libr. Dist., 404 P.2d 453 (Wash. 1965). · cites it 2× “RCW 27.12.050. Additional funds may be made available to library districts by taxation by a vote of the people pursuant to RCW 27.”
City of Clarkston v. Asotin Cnty. Rural Library Bd., 573 P.2d 382 (Wash. Ct. App. 1977). · cites it 3× “Pursuant to RCW 27.12.050, the Board is the trustee for the Asotin County Rural Library District.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.