reglab/housing_qa huggingface dataset:
WA Rev Code § 54.28.020 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.020 - Tax imposed—Rates—Additional tax imposed.

RCW 54.28.020 Tax imposed—Rates—Additional tax imposed.(1) There is hereby levied and there shall be collected from every district a tax for the act or privilege of engaging within this state in the business of operating works, plants or facilities for the generation, distribution and sale of electric energy. With respect to each such district, except with respect to thermal electric generating facilities taxed under RCW 54.28.025, such tax shall be the sum of the following amounts: (a) Two percent of the gross revenues derived by the district from the sale of all electric energy which it distributes to consumers who are served by a distribution system owned by the district; (b) five percent of the first four mills per kilowatt-hour of wholesale value of self-generated energy distributed to consumers by a district; (c) five percent of the first four mills per kilowatt-hour of revenue obtained by the district from the sale of self-generated energy for resale.(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.[ 1983 2nd ex.s. c 3 § 8; 1982 1st ex.s. c 35 § 18; 1977 ex.s. c 366 § 2; 1959 c 274 § 2; 1957 c 278 § 2. Prior: 1949 c 227 § 1(a); 1947 c 259 § 1(a); 1941 c 245 § 2(a); Rem. Supp. 1949 § 11616-2(a).]NOTES:Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.Severability—1947 c 259: "If any section, subsection, clause, sentence or phrase of this act be for any reason adjudged unconstitutional, such adjudication shall not invalidate the remaining portions of this act, and the legislature hereby declares that it would have enacted this act notwithstanding the omission of the portion so adjudicated invalid." [ 1947 c 259 § 2.]
WA Rev Code § 54.28.025 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.025 - Tax imposed with respect to thermal electric generating facilities—Rate—Additional tax imposed.

RCW 54.28.025 Tax imposed with respect to thermal electric generating facilities—Rate—Additional tax imposed.(1) There is hereby levied and there shall be collected from every district operating a thermal electric generating facility, as defined in RCW 54.28.010 as now or hereafter amended, having a design capacity of two hundred fifty thousand kilowatts or more, located on a federal reservation, which is placed in operation after September 21, 1977, a tax for the act or privilege of engaging within the state in the business of generating electricity for use or sale, equal to one and one-half percent of wholesale value of energy produced for use or sale, except energy used in the operation of component parts of the power plant and associated transmission facilities under control of the person operating the power plant.(2) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (1) of this section.[ 1983 2nd ex.s. c 3 § 9; 1982 1st ex.s. c 35 § 19; 1977 ex.s. c 366 § 6.]NOTES:Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
WA Rev Code § 54.28.055 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.055 - Distribution of tax proceeds from thermal electric generating facilities.

RCW 54.28.055 Distribution of tax proceeds from thermal electric generating facilities.(1) Except as provided in subsection (3) of this section, the department of revenue must instruct the state treasurer to distribute the amount collected under RCW 54.28.025(1) as follows:(a) Fifty percent to the state general fund for the support of schools; and(b) Twenty-two percent to the counties, twenty-three percent to the cities, three percent to the fire protection districts, and two percent to the library districts.(2) Each county, city, fire protection district, and library district must receive a percentage of the amount for distribution to counties, cities, fire protection districts, and library districts, respectively, in the proportion that the population of such district residing within the impacted area bears to the total population of all such districts residing within the impacted area. For the purposes of this chapter, the term "library district" includes only regional libraries, rural county library districts, intercounty rural library districts, and island library districts as those terms are defined in RCW 27.12.010. The population of a library district, for purposes of such a distribution, does not include any population within the library district and the impact area that also is located within a city or town.(3) Distributions under this section must be adjusted as follows:(a) If any distribution pursuant to subsection (1)(b) of this section cannot be made, then that share must be prorated among the state and remaining local districts.(b) The department of revenue must instruct the state treasurer to adjust distributions under this section, in whole or in part, to account for each county's, city's, fire protection district's, and library district's proportionate share of amounts previously distributed under this section and subsequently refunded to a public utility district under RCW 82.32.060.(4) All distributions directed by this section to be made on the basis of population must be calculated in accordance with population data as last determined by the office of financial management.[ 2021 c 145 § 2; 2017 3rd sp.s. c 28 § 502; (2017 3rd sp.s. c 28 § 501 expired January 1, 2018); 2017 c 323 § 105; 1986 c 189 § 1; 1982 1st ex.s. c 35 § 22; 1979 c 151 § 165; 1977 ex.s. c 366 § 7.]NOTES:Expiration date—2017 3rd sp.s. c 28 § 501: "Section 501 of this act expires January 1, 2018." [ 2017 3rd sp.s. c 28 § 607.]Existing rights and liability—Severability—Application—Effective dates—2017 3rd sp.s. c 28: See notes following RCW 82.08.0531.Effective dates—2017 c 323 §§ 101-109: See note following RCW 54.28.125.Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
WA Rev Code § 54.28.060 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.060 - Interest.

RCW 54.28.060 Interest.Interest at the rate as computed under RCW 82.32.050(2) shall be added to the tax hereby imposed from the due date until the date of payment. The tax shall constitute a debt to the state and may be collected as such.[ 1996 c 149 § 12; 1957 c 278 § 6. Prior: 1949 c 227 § 1(e); 1947 c 259 § 1(e); 1941 c 245 § 2(e); Rem. Supp. 1949 § 11616-2(e).]NOTES:Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
WA Rev Code § 54.28.070 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.070 - Municipal taxes—May be passed on.

RCW 54.28.070 Municipal taxes—May be passed on.Any city or town in which a public utility district operates works, plants or facilities for the distribution and sale of electricity shall have the power to levy and collect from such district a tax on the gross revenues derived by such district from the sale of electricity within the city or town, exclusive of the revenues derived from the sale of electricity for purposes of resale. Such tax when levied shall be a debt of the district, and may be collected as such. Any such district shall have the power to add the amount of such tax to the rates or charges it makes for electricity so sold within the limits of such city or town.[ 1941 c 245 § 3; Rem. Supp. 1941 § 11616-3.]
WA Rev Code § 54.28.080 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.080 - Additional tax for payment on bonded indebtedness of school districts.

RCW 54.28.080 Additional tax for payment on bonded indebtedness of school districts.Whenever any district acquires an operating property from any private person, firm, or corporation and a portion of the operating property is situated within the boundaries of any school district and at the time of such acquisition there is an outstanding bonded indebtedness of the school district, then the public utility district shall, in addition to the tax imposed by this chapter, pay directly to the school district a proportion of all subsequent payments by the school district of principal and interest on said bonded indebtedness, said additional payments to be computed and paid as follows: The amount of principal and interest required to be paid by the school district shall be multiplied by the percentage which the assessed value of the property acquired bore to the assessed value of the total property in the school district at the time of such acquisition. Such additional amounts shall be paid by the public utility district to the school district not less than fifteen days prior to the date that such principal and interest payments are required to be paid by the school district. In addition, any public utility district which acquires from any private person, firm, or corporation an operating property situated within a school district, is authorized to make voluntary payments to such school district for the use and benefit of the school district.[ 1957 c 278 § 8. Prior: 1949 c 227 § 1(g); 1941 c 245 § 2; Rem. Supp. 1949 § 11616-2(g).]
WA Rev Code § 54.28.090 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.090 - Deposit of funds to credit of certain taxing districts—Retention and distribution of tax proceeds for county with district owned by another county.

RCW 54.28.090 Deposit of funds to credit of certain taxing districts—Retention and distribution of tax proceeds for county with district owned by another county.(1) The county legislative authority of each county must direct the county treasurer to deposit funds to the credit of each taxing district in the county, other than school districts, according to the manner they deem most equitable; except not less than an amount equal to three-fourths of one percent of the gross revenues obtained by a district from the sale of electric energy within any incorporated city or town must be remitted to such city or town. Information furnished by the district to the county legislative authority must be the basis for the determination of the amount to be paid to such cities or towns under this subsection.(2) In the event that a county receives tax proceeds under RCW 54.28.050 because a public utility district operated by another county owns fee title to property in a city or town in the county that receives such tax proceeds, and that city or town adjoins a reservoir on the Columbia river wholly or partially created by such district's hydroelectric facility which began commercial power generation in 1967, but the district has no sales of electrical energy in that city or town, the county may retain seventy percent of such tax proceeds. The county must remit the remainder of the tax proceeds to the city or town in which the district owns fee title to property but has no sales of electrical energy. If the district owns fee title to property in more than one city or town in the county receiving such tax proceeds, and has no sales of electrical energy in those cities or towns, the remainder of the tax must be divided evenly among all such cities and towns.(3) The provisions of this section do not apply to the distribution of taxes collected under RCW 54.28.025.[ 2011 c 361 § 1; 1980 c 154 § 9; 1977 ex.s. c 366 § 5; 1957 c 278 § 10.]NOTES:Application—2011 c 361: "This act applies to public utility district privilege taxes to be distributed in 2012 and each year thereafter." [ 2011 c 361 § 2.]Purpose—Effective dates—Savings—Disposition of certain funds—Severability—1980 c 154: See notes following chapter 82.45 RCW digest.
WA Rev Code § 54.28.100 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.100 - Use of moneys received by taxing district.

RCW 54.28.100 Use of moneys received by taxing district.All moneys received by any taxing district shall be used for purposes for which state taxes may be used under the provisions of the state constitution.[ 1957 c 278 § 11.]NOTES:Revenue and taxation: State Constitution Art. 7.
WA Rev Code § 54.28.110 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.110 - Voluntary payments by district to taxing entity for removal of property from tax rolls.

RCW 54.28.110 Voluntary payments by district to taxing entity for removal of property from tax rolls.Whenever, hereafter, property is removed from the tax rolls as a result of the acquisition of operating property or the construction of a generating plant by a public utility district, such public utility district may make voluntary payments to any municipal corporation or other entity authorized to levy and collect taxes in an amount not to exceed the amount of tax revenues being received by such municipal corporation or other entity at the time of said acquisition or said construction and which are lost by such municipal corporation or other entity as a result of the acquisition of operating property or the construction of a generating plant by the public utility district: PROVIDED, That this section shall not apply to taxing districts as defined in RCW 54.28.010, and: PROVIDED FURTHER, That in the event any operating property so removed from the tax rolls is dismantled or partially dismantled the payment which may be paid hereunder shall be correspondingly reduced.[ 1957 c 278 § 13.]
WA Rev Code § 54.28.120 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.120 - Amount of tax if district acquires electric utility property from public service company.

RCW 54.28.120 Amount of tax if district acquires electric utility property from public service company.In the event any district hereafter purchases or otherwise acquires electric utility properties comprising all or a portion of an electric generation and/or distribution system from a public service company, as defined in RCW 80.04.010, the total amount of privilege taxes imposed under chapter 278, Laws of 1957 to be paid by the district annually on the combined operating property within each county where such utility property is located, irrespective of any other basis of levy contained in this chapter, will be not less than the combined total of the ad valorem taxes, based on regular levies, last levied against the electric utility property constituting the system so purchased or acquired plus the taxes paid by the district for the same year on the revenues of other operating property in the same county under terms of this chapter. If all or any portion of the property so acquired is subsequently sold, or if rates charged to purchasers of electric energy are reduced, the amount of privilege tax required under this section shall be proportionately reduced.[ 1957 c 278 § 14.]
WA Rev Code § 54.28.125 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.125 - Public utility district privilege tax—Tools for administration.

RCW 54.28.125 Public utility district privilege tax—Tools for administration.(1) The following provisions of chapter 82.32 RCW apply with respect to the state taxes administered by the department of revenue under this chapter, unless the context clearly requires otherwise: RCW 82.32.050, 82.32.060, 82.32.070, 82.32.080, 82.32.085, 82.32.090, 82.32.100, 82.32.105, 82.32.110, 82.32.117, 82.32.120, 82.32.130, 82.32.135, 82.32.150, 82.32.160, 82.32.170, 82.32.180, 82.32.190, 82.32.200, 82.32.210, 82.32.235, 82.32.237, 82.32.240, 82.32.270, 82.32.310, 82.32.320, 82.32.330, 82.32.340, 82.32.350, 82.32.360, 82.32.410, and any other provision of chapter 82.32 RCW specifically referenced in the statutes listed in this subsection (1).(2) Chapter 82.32 RCW also applies with respect to the state taxes administered by the department of revenue under this chapter to the extent provided in any other provision of law.(3) The definitions in this chapter have full force and application with respect to the application of chapter 82.32 RCW to this chapter unless the context clearly requires otherwise.[ 2017 c 323 § 101.]NOTES:Effective dates—2017 c 323 §§ 101-109: "(1) Except as otherwise provided in this section, part I of this act takes effect January 1, 2018.(2) Section 102 of this act takes effect April 1, 2018." [ 2017 c 323 § 1102.]Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
WA Rev Code § 54.28.140 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.28 - Privilege Taxes.|54.28.140 - Tax preferences—Expiration dates.

RCW 54.28.140 Tax preferences—Expiration dates.(1) See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.(2) See RCW 82.32.808 for reporting requirements for any new tax preference for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 § 1722.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 54.32.001 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.32 - Consolidation and Annexation.|54.32.001 - Actions subject to review by boundary review board.

RCW 54.32.001 Actions subject to review by boundary review board.Actions taken under chapter 54.32 RCW may be subject to potential review by a boundary review board under chapter 36.93 RCW.[ 1989 c 84 § 49.]
WA Rev Code § 54.32.010 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.32 - Consolidation and Annexation.|54.32.010 - Consolidation of districts—Property taxed—Boundaries enlarged.

RCW 54.32.010 Consolidation of districts—Property taxed—Boundaries enlarged.Two or more contiguous public utility districts may become consolidated into one public utility district after proceedings had as required by *sections 8909, 8910 and 8911, of Remington's Compiled Statutes of Washington, PROVIDED, That a ten percent petition shall be sufficient; and public utility districts shall be held to be municipal corporations within the meaning of said sections, and the commission shall be held to be the legislative body of the public utility district as the term legislative body is used in said sections: PROVIDED, That any such consolidation shall in nowise affect or impair the title to any property owned or held by any such public utility district, or in trust therefor, or any debts, demands, liabilities or obligations existing in favor of or against either of the districts so consolidated, or any proceeding then pending: PROVIDED, FURTHER, That no property within either of the former public utility districts shall ever be taxed to pay any of the indebtedness of either of the other such former districts.The boundaries of any public utility district may be enlarged and new territory included therein, after proceedings had as required by **section 8894 of Remington's Compiled Statutes of Washington: PROVIDED, That a ten percent petition shall be sufficient; and public utility districts shall be held to be municipal corporations within the meaning of said section, and the commission shall be held to be the legislative body of the public utility district: PROVIDED, That no property within such territory so annexed shall ever be taxed to pay any portion of any indebtedness of such public utility district contracted prior to or existing at the date of such annexation.In all cases wherein public utility districts of less area than an entire county desire to be consolidated with a public utility district including an entire county, and in all cases wherein it is desired to enlarge a public utility district including an entire county, by annexing a lesser area than an entire county, no election shall be required to be held in the district including an entire county.[ 1931 c 1 § 10; RRS § 11614. Formerly RCW 54.32.010 through 54.32.030.]NOTES:Reviser's note: *(1) Rem. Comp. Stat. §§8909, 8910, and 8911 relating to the consolidation of municipal corporations had been repealed and reenacted by 1929 c 64 at the time the above section was enacted. 1929 c 64 was compiled as RRS § 8909-1 through 8909-12; see chapter 35.10 RCW.**(2) Rem. Comp. Stat. §8894 became chapter 35.12 RCW. RCW 35.12.010, the only section in that chapter, was repealed by 1969 ex.s. c 89 § 18.
WA Rev Code § 54.32.040 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.32 - Consolidation and Annexation.|54.32.040 - Right of countywide utility district to acquire distribution properties.

RCW 54.32.040 Right of countywide utility district to acquire distribution properties.Upon the formation of a countywide public utility district in any county such district shall have the right, in addition to any other right provided by law, to acquire by purchase or condemnation any electrical distribution properties in the county from any other public utility district or combination of public utility districts for a period of five years from the time of organization of said public utility district.[ 1951 c 272 § 2.]NOTES:Acquisition of electrical distribution property from public utility district by cities and towns: RCW 35.92.054.
WA Rev Code § 54.36.010 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.36 - Liability to Other Taxing Districts.|54.36.010 - Definitions.

RCW 54.36.010 Definitions.As used in this chapter:"Public utility district" means public utility district or districts or a joint operating agency or agencies."Construction project" means the construction of generating facilities by a public utility district. It includes the relocation of highways and railroads, by whomever done, to the extent that it is occasioned by the overflowing of their former locations, or by destruction or burying incident to the construction."Base-year enrollment" means the number of pupils enrolled in a school district on the first of May next preceding the date construction was commenced."Subsequent-year enrollment" means the number of pupils enrolled in a school district on any first of May after construction was commenced."Construction pupils" means pupils who have a parent who is a full time employee on the construction project and who moved into the school district subsequent to the first day of May next preceding the day the construction was commenced."Nonconstruction pupils" means other pupils.[ 1975 1st ex.s. c 10 § 1; 1973 1st ex.s. c 154 § 99; 1957 c 137 § 1.]NOTES:Severability—1973 1st ex.s. c 154: See note following RCW 2.12.030.Operating agencies: Chapter 43.52 RCW.
WA Rev Code § 54.36.020 (2021)
2021 Revised Code of Washington|Title 54 - Public Utility Districts|Chapter 54.36 - Liability to Other Taxing Districts.|54.36.020 - Increased financial burden on school district—Determination of number of construction pupils.

RCW 54.36.020 Increased financial burden on school district—Determination of number of construction pupils.When as the result of a public utility district construction project a school district considers it is suffering an increased financial burden in any year during the construction project, it shall determine the number of construction pupils enrolled in the school district on the first of May of such year.[ 1957 c 137 § 2.]