Wash. Rev. Code » Title 35 · Chapter 35.54
Revised Code of Washington

Wash. Rev. Code § 35.54.060 (2026)

Source—Taxation

✓ current as of May 2026
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For the purpose of maintaining the local improvement guaranty fund, every city and town shall, at the time of making its annual budget and tax levy, provide for the levy of a sum sufficient, with the other sources of the fund, to pay the warrants issued against the fund during the preceding fiscal year and to establish a balance therein: PROVIDED, That the levy in any one year shall not exceed the greater of: (1) Twelve percent of the outstanding obligations guaranteed by the fund, or (2) the total amount of delinquent assessments and interest accumulated on the delinquent assessments before the levy as of September 1.
The taxes levied for the maintenance of the local improvement guaranty fund shall be additional to and, if need be, in excess of all statutory and charter limitations applicable to tax levies in any city or town.
[ 1981 c 323 s 7; 1965 c 7 s 35.54.060. Prior: (i) 1933 c 109 s 1, part; 1927 c 209 s 3, part; 1925 ex.s. c 183 s 3, part; 1923 c 141 s 3, part; RRS s 9351-3, part. (ii) 1927 c 209 s 2, part; 1925 ex.s. c 183 s 2, part; 1923 c 141 s 2, part; RRS s 9351-2, part.]

Notes:

Special assessments or taxation for local improvements: State Constitution Art. 7 s 9.
Notes of Decisions
Cited in 1 case, 1967–1967 · leading case: Berglund v. City of Tacoma, 423 P.2d 922 (Wash. 1967).
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Berglund v. City of Tacoma, 423 P.2d 922 (Wash. 1967). · cites it 2× “RCW 35.54.060. Although ordinance No. 17894 creating the LID did not expressly establish a guaranty fund to insure payment of the project warrants, it is inescapable that such a fund is either in existence now or must by statute be established.”
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