Wash. Rev. Code » Title 84 · Chapter 84.55
Revised Code of Washington

Wash. Rev. Code § 84.55.0101 (2026)

✓ current as of May 2026
Find cases: SyfertCases citing this section WA-LEGapp.leg.wa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
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.
[ 2007 sp.s. c 1 s 2; 1997 c 3 s 204 (Referendum Bill No. 47, approved November 4, 1997).]

Notes:

Reviser's note: On November 8, 2007, Initiative Measure No. 747 was declared unconstitutional in its entirety in Wash. Citizens Action of Wash. v. State, 162 Wn.2d 142, 171 P.3d 486 (2007).
Application—2007 sp.s. c 1: "This act applies both prospectively and retroactively to taxes levied for collection in 2002 and thereafter." [ 2007 sp.s. c 1 s 3.]
Effective date—2007 sp.s. c 1: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [November 29, 2007]." [ 2007 sp.s. c 1 s 4.]
Intent—1997 c 3 ss 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 84.40.030.
Notes of Decisions
Cited in 2 cases, 2007–2007 · leading case: Washington Citizens Action v. State, 162 Wash. 2d 142 (Wash. 2007).
Sort: Relevance Newest Treatment
Washington Citizens Action v. State, 162 Wash. 2d 142 (Wash. 2007). · cites it 3× “722) are each amended to read as follows: (2) “Limit factor” means: (a) For taxing districts with a population of less than ten thousand in the calendar year prior to the assessment year, one hundred ((twe)) one percent; (b) For taxing districts for which a limit factor is…”
Washington Citizens Action of Washington v. State, 171 P.3d 486 (Wash. 2007). · cites it 3× “(2) "Limit factor" means: (a) For taxing districts with a population of less than ten thousand in the calendar year prior to the assessment year, one hundred ((two)) one percent; (b) For taxing districts for which a limit factor is authorized under RCW 84.55.0101, the lesser of…”
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.