Chapter 3.60
USE OF BANKED CAPACITY
Sections:
3.60.010 Findings.
(1) The board of county commissioners has the authority under WAC 458-10-065 to levy any or all of the prior years’ unlevied portions of the maximum property tax levy (known as banked capacity) when setting the ad valorem property tax levies.
(2) The board of county commissioners has publicly stated that banked capacity should ordinarily not be used without input from the citizens of the county.
(3) The board of county commissioners desires to use banked capacity for emergencies. [Ord. 18-04]
3.60.020 Emergency uses.
(1) Declaration. The board of county commissioners may by a simple majority vote declare an emergency to exist.
(2) Form of Declaration. Such a declaration must take the form of a resolution that is approved at a regular public meeting; the resolution must state the specific nature of the emergency and the basis of determining the amount of banked capacity that will be levied. [Ord. 18-04 § 1]
3.60.030 Nonemergency uses.
(1) Declaration of Ballot Question. The board of county commissioners may by majority vote add a specific advisory (nonbinding) ballot question or a regular (binding) ballot question, which is to be placed on the ballot for the election occurring closest to settling the ad valorem property tax levies.
(2) Form of Declaration. Such a declaration must take the form of a resolution that is approved at a regular public meeting. The resolution must include the specific proposed language for the ballot question and must state the specific nature of the emergency and the basis of determining the amount of banked capacity that will be levied. The resolution must also specify whether the ballot question will be an advisory (nonbinding) ballot question or a regular (binding) ballot question. Any ballot language shall be subject to legal review pursuant to RCW Title 29A. [Ord. 18-04 § 2]