reglab/housing_qa huggingface dataset:
WA Rev Code § 84.52.703 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.703 - Mosquito control district levies authorized.

RCW 84.52.703 Mosquito control district levies authorized.See RCW 17.28.100, 17.28.252, and 17.28.260.
WA Rev Code § 84.52.706 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.706 - Rural county library district levy authorized.

RCW 84.52.706 Rural county library district levy authorized.See RCW 27.12.050 and 27.12.222.
WA Rev Code § 84.52.709 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.709 - Intercounty rural library district levy authorized.

RCW 84.52.709 Intercounty rural library district levy authorized.See RCW 27.12.150 and 27.12.222.
WA Rev Code § 84.52.712 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.712 - Reduction of city levy if part of library district.

RCW 84.52.712 Reduction of city levy if part of library district.See RCW 27.12.390.
WA Rev Code § 84.52.713 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.713 - Island library district levy authorized.

RCW 84.52.713 Island library district levy authorized.See RCW 27.12.420 and 27.12.222.
WA Rev Code § 84.52.718 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.718 - Levy by receiver of disincorporated city authorized.

RCW 84.52.718 Levy by receiver of disincorporated city authorized.See RCW 35.07.180.
WA Rev Code § 84.52.719 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.719 - Second-class city levies.

RCW 84.52.719 Second-class city levies.See RCW 35.23.470.
WA Rev Code § 84.52.721 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.721 - Unclassified city sewer fund levy authorized.

RCW 84.52.721 Unclassified city sewer fund levy authorized.See RCW 35.30.020.
WA Rev Code § 84.52.724 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.724 - City accident fund levy authorized.

RCW 84.52.724 City accident fund levy authorized.See RCW 35.31.060.
WA Rev Code § 84.52.727 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.727 - City emergency fund levy authorized.

RCW 84.52.727 City emergency fund levy authorized.See RCW 35.32A.060.
WA Rev Code § 84.52.730 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.730 - City lowlands and waterway projects levy authorized.

RCW 84.52.730 City lowlands and waterway projects levy authorized.See RCW 35.56.190.
WA Rev Code § 84.52.733 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.733 - Metropolitan municipal corporation levy authorized.

RCW 84.52.733 Metropolitan municipal corporation levy authorized.See RCW 35.58.090.
WA Rev Code § 84.52.736 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.736 - Metropolitan park district levy authorized.

RCW 84.52.736 Metropolitan park district levy authorized.See RCW 35.61.210.
WA Rev Code § 84.52.739 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.739 - Code city accident fund levy authorized.

RCW 84.52.739 Code city accident fund levy authorized.See RCW 35A.31.070.
WA Rev Code § 84.52.742 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.742 - County lands assessment fund levy authorized.

RCW 84.52.742 County lands assessment fund levy authorized.See RCW 36.33.120 and 36.33.140.
WA Rev Code § 84.52.745 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.745 - General county levy authorized.

RCW 84.52.745 General county levy authorized.See RCW 36.40.090.
WA Rev Code § 84.52.749 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.749 - County rail district tax levies authorized.

RCW 84.52.749 County rail district tax levies authorized.See RCW 36.60.040.
WA Rev Code § 84.52.750 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.750 - Solid waste disposal district—Excess levies authorized.

RCW 84.52.750 Solid waste disposal district—Excess levies authorized.See RCW 36.58.150.
WA Rev Code § 84.52.751 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.751 - County hospital maintenance levy authorized.

RCW 84.52.751 County hospital maintenance levy authorized.See RCW 36.62.090.
WA Rev Code § 84.52.754 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.754 - Park and recreation service area levies authorized.

RCW 84.52.754 Park and recreation service area levies authorized.See RCW 36.68.520 and 36.68.525.
WA Rev Code § 84.52.757 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.757 - Park and recreation district levies authorized.

RCW 84.52.757 Park and recreation district levies authorized.See RCW 36.69.140 and 36.69.145.
WA Rev Code § 84.52.760 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.760 - County road fund levy authorized.

RCW 84.52.760 County road fund levy authorized.See RCW 36.82.040.
WA Rev Code § 84.52.761 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.761 - Road and bridge service district levies authorized.

RCW 84.52.761 Road and bridge service district levies authorized.See RCW 36.83.030 and 36.83.040.
WA Rev Code § 84.52.763 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.763 - City firemen's pension fund levy authorized.

RCW 84.52.763 City firemen's pension fund levy authorized.See RCW 41.16.060.
WA Rev Code § 84.52.769 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.769 - Reduction of city levy if part of fire protection district.

RCW 84.52.769 Reduction of city levy if part of fire protection district.See RCW 52.04.081.
WA Rev Code § 84.52.772 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.772 - Fire protection district levies authorized.

RCW 84.52.772 Fire protection district levies authorized.See RCW 52.16.130, 52.16.140, and 52.16.160.
WA Rev Code § 84.52.775 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.775 - Port district levies authorized.

RCW 84.52.775 Port district levies authorized.See RCW 53.36.020, 53.36.070, * 53.36.100, and 53.47.040.NOTES:*Reviser's note: RCW 53.36.100 was repealed by 2015 c 135 § 5, effective January 1, 2026.
WA Rev Code § 84.52.778 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.778 - Public utility district levy authorized.

RCW 84.52.778 Public utility district levy authorized.See RCW 54.16.080.
WA Rev Code § 84.52.784 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.784 - Water-sewer district levies authorized.

RCW 84.52.784 Water-sewer district levies authorized.See RCW 57.04.050, 57.20.019, and 57.20.105.
WA Rev Code § 84.52.786 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.786 - Cultural arts, stadium and convention district tax levies authorized.

RCW 84.52.786 Cultural arts, stadium and convention district tax levies authorized.See RCW 67.38.110 and 67.38.130.
WA Rev Code § 84.52.787 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.787 - Cemetery district levy authorized.

RCW 84.52.787 Cemetery district levy authorized.See RCW 68.52.290 and 68.52.310.
WA Rev Code § 84.52.790 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.790 - Public hospital district levy authorized.

RCW 84.52.790 Public hospital district levy authorized.See RCW 70.44.060.
WA Rev Code § 84.52.793 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.793 - Air pollution control agency levy authorized.

RCW 84.52.793 Air pollution control agency levy authorized.See RCW 70A.15.1580.
WA Rev Code § 84.52.799 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.799 - Veteran's relief fund levy authorized.

RCW 84.52.799 Veteran's relief fund levy authorized.See RCW 73.08.080.
WA Rev Code § 84.52.802 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.802 - Acquisition of open space, etc., land or rights to future development by certain entities—Property tax levy authorized.

RCW 84.52.802 Acquisition of open space, etc., land or rights to future development by certain entities—Property tax levy authorized.See RCW 84.34.230.
WA Rev Code § 84.52.808 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.808 - River improvement fund levy authorized.

RCW 84.52.808 River improvement fund levy authorized.See RCW 86.12.010.
WA Rev Code § 84.52.811 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.811 - Intercounty river control agreement levy authorized.

RCW 84.52.811 Intercounty river control agreement levy authorized.See RCW 86.13.010 and 86.13.030.
WA Rev Code § 84.52.814 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.814 - Flood control zone district levy authorized.

RCW 84.52.814 Flood control zone district levy authorized.See RCW 86.15.160.
WA Rev Code § 84.52.816 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.816 - Flood control zone—Prorationing protection.

RCW 84.52.816 Flood control zone—Prorationing protection.A flood control zone district in a county with a population of seven hundred seventy-five thousand or more, or a county within the Chehalis river basin, that is coextensive with a county may protect the levy under RCW 86.15.160 from prorationing under *RCW 84.52.010(3)(b)(ii) by imposing up to a total of twenty-five cents per thousand dollars of assessed value of the tax levy authorized under RCW 86.15.160 outside of the five dollars and ninety cents per thousand dollars of assessed value limitation under RCW 84.52.043(2), if those taxes otherwise would be prorated under *RCW 84.52.010(3)(b)(ii).[ 2015 c 170 § 3.]NOTES:*Reviser's note: RCW 84.52.010 was amended by 2015 3rd sp.s. c 44 § 325 and 2015 3rd sp.s. c 24 § 405, changing subsection (3)(b)(ii) to subsection (3)(b)(iii).Effective date—2015 c 170: "This act takes effect January 1, 2018." [ 2015 c 170 § 6.]Findings—Intent—2015 c 170: "The legislature finds that flooding is a critical problem in Washington. The legislature further finds that flooding can result in loss of human life, damage to property, destruction of infrastructure, and bring economic activity to a standstill. The legislature further finds that flood control zone districts offer critical services that protect our state by mitigating the devastating impacts of flooding. It is the legislature's public policy objective to maximize available financing tools to flood control zone districts to continue their important work. Therefore, it is the legislature's intent to exempt levies imposed by a qualifying flood control zone district from certain limitations upon regular property tax levies." [ 2015 c 170 § 1.]Application—2015 c 170: "This act applies to taxes levied for collection in 2018 and thereafter." [ 2015 c 170 § 5.]
WA Rev Code § 84.52.817 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.817 - Irrigation and rehabilitation district special assessment authorized.

RCW 84.52.817 Irrigation and rehabilitation district special assessment authorized.See RCW 87.84.070.
WA Rev Code § 84.52.820 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.820 - Reclamation district levy authorized.

RCW 84.52.820 Reclamation district levy authorized.See RCW 89.30.391 through 89.30.397.
WA Rev Code § 84.52.823 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.823 - Levy for tax refund funds.

RCW 84.52.823 Levy for tax refund funds.See RCW 84.68.040.
WA Rev Code § 84.52.825 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.52 - Levy of Taxes.|84.52.825 - Tax preferences—Expiration dates.

RCW 84.52.825 Tax preferences—Expiration dates.(1) See RCW 82.32.805 for the expiration date of new tax preferences for the taxes imposed under RCW 84.52.065.(2) See RCW 82.32.808 for reporting requirements for any new tax preference for the taxes imposed under RCW 84.52.065.[ 2017 3rd sp.s. c 13 § 314; 2013 2nd sp.s. c 13 § 1721.]NOTES:Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 §§ 301-314: See notes following RCW 84.52.065.Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 84.55.005 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.005 - Definitions.

RCW 84.55.005 Definitions.The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Inflation" means the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published for the most recent twelve-month period by the bureau of economic analysis of the federal department of commerce by September 25th of the year before the taxes are payable;(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 one percent;(b) For taxing districts for which a limit factor is authorized under RCW 84.55.0101, the lesser of the limit factor authorized under that section or one hundred one percent;(c) For all other districts, the lesser of one hundred one percent or one hundred percent plus inflation; and(3) "Regular property taxes" has the meaning given it in RCW 84.04.140.[ 2014 c 97 § 316; 2007 sp.s. c 1 § 1. Prior: 1997 c 393 § 20; 1997 c 3 § 201 (Referendum Bill No. 47, approved November 4, 1997); 1994 c 301 § 49; 1983 1st ex.s. c 62 § 11.]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—Effective date—2007 sp.s. c 1: See notes following RCW 84.55.0101.Intent—1997 c 3 §§ 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.Short title—Intent—Effective dates—Applicability—1983 1st ex.s. c 62: See notes following RCW 84.36.477.
WA Rev Code § 84.55.0101 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.0101 - Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution.

RCW 84.55.0101 Limit factor—Authorization for taxing district to use one hundred one percent or less—Ordinance or resolution.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 § 2; 1997 c 3 § 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 § 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 § 4.]Intent—1997 c 3 §§ 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.
WA Rev Code § 84.55.015 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.015 - Restoration of regular levy.

RCW 84.55.015 Restoration of regular levy.If a taxing district has not levied since 1985 and elects to restore a regular property tax levy subject to applicable statutory limitations then such first restored levy must be set so that the regular property tax payable does not exceed the amount which was last levied, plus an additional dollar amount calculated by multiplying the property tax rate which is proposed to be restored, or the maximum amount which could be lawfully levied in the year such a restored levy is proposed, by the increase in assessed value in the district since the last levy resulting from:(1) New construction;(2) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property;(3) Improvements to property; and(4) Any increase in the assessed value of state-assessed property.[ 2014 c 4 § 2; 2006 c 184 § 2; 1999 c 96 § 1; 1979 ex.s. c 218 § 4.]NOTES:Application—2014 c 4: See note following RCW 84.55.010.
WA Rev Code § 84.55.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.020 - Limitation upon first levy for district created from consolidation.

RCW 84.55.020 Limitation upon first levy for district created from consolidation.Notwithstanding the limitation set forth in RCW 84.55.010, the first levy for a taxing district created from consolidation of similar taxing districts must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the sum of the amount of regular property taxes lawfully levied for each component taxing district in the highest of the three most recent years in which such taxes were levied for such district plus the additional dollar amount calculated by multiplying the regular property tax rate of each component district for the preceding year by the increase in assessed value in each component district resulting from:(1) New construction;(2) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property;(3) Improvements to property; and(4) Any increase in the assessed value of state-assessed property.[ 2014 c 4 § 3; 2006 c 184 § 3; 1997 c 3 § 203 (Referendum Bill No. 47, approved November 4, 1997); 1971 ex.s. c 288 § 21.]NOTES:Application—2014 c 4: See note following RCW 84.55.010.Intent—1997 c 3 §§ 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.Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
WA Rev Code § 84.55.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.030 - Limitation upon first levy following annexation.

RCW 84.55.030 Limitation upon first levy following annexation.For the first levy for a taxing district following annexation of additional property, the limitation set forth in RCW 84.55.010 must be increased by an amount equal to the aggregate assessed valuation of the newly annexed property as shown by the current completed and balanced tax rolls of the county or counties within which such property lies, multiplied by the dollar rate that would have been used by the annexing unit in the absence of such annexation, plus the additional dollar amount calculated by multiplying the regular property tax levy rate of that annexing taxing district for the preceding year by the increase in assessed value in the annexing district resulting from:(1) New construction;(2) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property;(3) Improvements to property; and(4) Any increase in the assessed value of state-assessed property.[ 2014 c 4 § 4; 2006 c 184 § 4; 1973 1st ex.s. c 195 § 107; 1971 ex.s. c 288 § 22.]NOTES:Application—2014 c 4: See note following RCW 84.55.010.Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.
WA Rev Code § 84.55.035 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.035 - Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation.

RCW 84.55.035 Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation.RCW 84.55.010 shall not apply to the first levy by or for a newly-formed taxing district created other than by consolidation or annexation.This section shall be retroactive in effect and shall be deemed to validate any levy within its scope, even though the levy has been made prior to June 4, 1979.[ 1979 ex.s. c 218 § 5.]
WA Rev Code § 84.55.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.55 - Limitations Upon Regular Property Taxes.|84.55.040 - Increase in statutory dollar rate limitation.

RCW 84.55.040 Increase in statutory dollar rate limitation.If by reason of the operation of RCW 84.52.043 and 84.52.050, as now or hereafter amended the statutory dollar rate limitation applicable to the levy by a taxing district has been increased over the statutory millage limitation applicable to such taxing district's levy in the preceding year, the limitation on the dollar rate amount of a levy provided for in this chapter shall be increased by multiplying the otherwise dollar limitation by a fraction, the numerator of which is the increased dollar limitation and the denominator of which is the dollar limitation for the prior year.[ 1973 1st ex.s. c 195 § 108; 1973 1st ex.s. c 195 § 151; 1971 ex.s. c 288 § 23.]NOTES:Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.Savings—Severability—1971 ex.s. c 288: See notes following RCW 84.40.030.