reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.16 - Powers. › 54.16.405 - Voluntary donations for purpose of supporting hunger programs.

RCW 54.16.405
Voluntary donations for purpose of supporting hunger programs.
(1) Public utility districts may request voluntary donations from their customers for the purpose of supporting hunger programs.
(2) Voluntary donations collected by public utility districts under this section must be used by the public utility district to support the maintenance and operation of hunger programs.
(3) Donations received under this section do not contribute to the gross income of a light and power business or gas distribution business under chapter 82.16 RCW.
(4) Nothing in this section precludes a public utility district from requesting voluntary donations to support other programs.
[ 2011 c 226 § 1.]
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.16 - Powers. › 54.16.410 - Supply of water to be used in pumped storage generating facilities—Requirements—Contract, resolution.

RCW 54.16.410
Supply of water to be used in pumped storage generating facilities—Requirements—Contract, resolution.
(1) Notwithstanding any other provision of this chapter to the contrary, a qualifying public utility district may supply any water, if authorized by a previously perfected water right under its control, to be used in a pumped storage generating facility to any entity that sells electric energy or water either directly or indirectly to the public.
(2) To qualify for the authority under this section, the public utility district must have satisfied all of the following requirements prior to June 7, 2012:
(a) Border the Columbia river;
(b) Have obtained a water right from an industrial user; and
(c) Hold a water right for which power generation is an authorized purpose.
(3) Water supplied to an entity under this section must be supplied consistent with a contract that contains the terms and conditions deemed appropriate by the commission of the qualifying public utility district. Contracts under this section must be made pursuant to a resolution of the commission that is introduced at a meeting of the commission at least ten days prior to the date of the adoption of the resolution. However, the commission shall first make adequate provision for the needs of the public utility district, both actual and prospective.
[ 2012 c 246 § 1.]
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.16 - Powers. › 54.16.415 - Retail telecommunications services—Reporting requirements.

RCW 54.16.415
Retail telecommunications services—Reporting requirements.
(1) Before providing retail telecommunications services, a public utility district must report to its governing body and to the state broadband office the following about the area to be served by the public utility district:
(a) An assessment of the current availability of broadband infrastructure and its adequacy to provide high-speed internet access and other advanced telecommunications services to end users;
(b) The location of where retail telecommunications services will be provided;
(c) Evidence relating to the unserved nature of the community in which retail telecommunications services will be provided;
(d) Expected costs of providing retail telecommunications services to customers to be served by the public utility district;
(e) Evidence that proposed telecommunications infrastructure will be capable of scaling to greater download and upload speeds to meet state broadband goals under RCW 43.330.536;
(f) Sources of funding for the project that will supplement any grant or loan awards; and
(g) A strategic plan to maintain long-term operation of the infrastructure, and the expected installation charges and monthly costs for end users.
(2) The state broadband office must post a review of the proposed project on their website.
(3) For the purposes of this section, "unserved" means an area of Washington in which households and businesses lack access to broadband service at a minimum 100 megabits per second download speed and at a minimum 20 megabits per second upload speed.
[ 2021 c 294 § 3.]
NOTES:
Short title—2021 c 294: See note following RCW 54.16.330.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.16 - Powers. › 54.16.425 - Retail telecommunications services—Payment in lieu of property tax.

RCW 54.16.425
Retail telecommunications services—Payment in lieu of property tax.
(1) Property owned by a public utility district that is exempt from property tax under RCW 84.36.010 is subject to an annual payment in lieu of property taxes if the property consists of a broadband infrastructure used in providing retail telecommunications services.
(2)(a) The amount of the payment must be determined jointly and in good faith negotiation between the public utility district that owns the property and the county or counties in which the property is located.
(b) The amount agreed upon may not exceed the property tax amount that would be owed on the property comprising the broadband infrastructure used in providing retail telecommunications services as calculated by the department of revenue. The public utility district must provide information necessary for the department of revenue to make the required valuation under this subsection. The department of revenue must provide the amount of property tax that would be owed on the property to the county or counties in which the broadband infrastructure is located on an annual basis.
(c) If the public utility district and a county cannot agree on the amount of the payment in lieu of taxes, either party may invoke binding arbitration by providing written notice to the other party. In the event that the amount of payment in lieu of taxes is submitted to binding arbitration, the arbitrators must consider the government services available to the public utility district's broadband infrastructure used in providing retail telecommunications services. The public utility district and county must each select one arbitrator, the two of whom must pick a third arbitrator. Costs of the arbitration, including compensation for the arbitrators' services, must be borne equally by the parties participating in the arbitration.
(3) By April 30th of each year, a public utility district must remit the annual payment to the county treasurer of each county in which the public utility district's broadband infrastructure used in providing retail telecommunications services is located in a form and manner required by the county treasurer.
(4) The county must distribute the amounts received under this section to all property taxing districts, including the state, in appropriate tax code areas in the same proportion as it would distribute property taxes from taxable property.
(5) By December 1, 2019, and annually thereafter, the department of revenue must submit a report to the appropriate legislative committees detailing the amount of payments made under this section and the amount of property tax that would be owed on the property comprising the broadband infrastructure used in providing retail telecommunications services.
[ 2021 c 294 § 4; 2018 c 186 § 3.]
NOTES:
Short title—2021 c 294: See note following RCW 54.16.330.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.16 - Powers. › 54.16.430 - Electrification of transportation plan—Considerations—Incentive programs.

RCW 54.16.430
Electrification of transportation plan—Considerations—Incentive programs.
(1) The commission of a public utility district may adopt an electrification of transportation plan that, at a minimum, establishes a finding that outreach and investment in the electrification of transportation infrastructure does not increase net costs to ratepayers in excess of one-quarter of one percent.
(2) In adopting an electrification of transportation plan under subsection (1) of this section, the commission of a public utility district may consider some or all of the following: (a) The applicability of multiple options for electrification of transportation across all customer classes; (b) the impact of electrification on the district's load, and whether demand response or other load management opportunities, including direct load control and dynamic pricing, are operationally appropriate; (c) system reliability and distribution system efficiencies; (d) interoperability concerns, including the interoperability of hardware and software systems in electrification of transportation proposals; and (e) overall customer experience.
(3) A public utility district may, upon making a determination in accordance with subsection (1) of this section, offer incentive programs in the electrification of transportation for its customers, including the promotion of electric vehicle adoption and advertising programs to promote the district's services, incentives, or rebates.
[ 2019 c 109 § 3.]
NOTES:
Findings—Intent—2019 c 109: See note following RCW 35.92.450.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.012 - Destruction of canceled or paid revenue obligations and interest coupons.

RCW 54.24.012
Destruction of canceled or paid revenue obligations and interest coupons.
After any revenue obligations or interest coupons have been canceled or paid they may be destroyed as directed by the district, any provisions of chapter 40.14 RCW notwithstanding: PROVIDED, That a certificate of destruction giving full descriptive reference to the documents destroyed shall be made by the person or persons authorized to perform such destruction and one copy of the certificate shall be filed with the treasurer of the district.
[ 1959 c 218 § 15.]
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.020 - General obligation bonds, revenue obligations for cost of utilities.

RCW 54.24.020
General obligation bonds, revenue obligations for cost of utilities.
Whenever the commission of a public utility district, organized pursuant to chapter 1 of the Laws of 1931 (sections 11605 et seq. of Remington's Revised Statutes) shall deem it advisable that the district purchase, purchase and condemn, acquire or construct any public utility, or make any additions or betterments thereto or extensions thereof, the commission shall provide therefor by resolution, which shall specify and adopt the system or plan proposed and declare the estimated cost thereof, as near as may be, including as part of such cost funds necessary for working capital for the operation of such public utility by the district and for the payment of the expenses incurred in the acquisition or construction thereof, and shall specify whether general obligation bonds or revenue obligations are to be issued to defray such cost and the amount of such general obligation bonds or revenue obligations.
The commissioners may provide in such resolution that any additional works, plants, or facilities subsequently acquired or constructed by the district for the same uses, whether or not physically connected therewith, shall be deemed additions or betterments to or extensions of such public utility.
[ 1959 c 218 § 3; 1941 c 182 § 1; Rem. Supp. 1941 § 11611-1.]
NOTES:
Severability—1941 c 182: "If any section or provision of this act shall be adjudged to be invalid such adjudication shall not affect the validity of the act as a whole or any section, provision or part thereof not adjudged to be invalid." [ 1941 c 182 § 12.]
Revenue obligations defined: RCW 54.04.010.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.040 - Considerations in creating special fund—Status of claims against fund—When lien attaches.

RCW 54.24.040
Considerations in creating special fund—Status of claims against fund—When lien attaches.
In creating any special fund for the payment of revenue obligations, the commission shall have due regard to the cost of operation and maintenance of the plant or system constructed or added to, and to any proportion or amount of the revenues previously pledged as a fund for the payment of revenue obligations, and shall not set aside into such special fund or funds a greater amount or proportion of the revenues and proceeds than in its judgment will be available over and above such cost of maintenance and operation and the amount or proportion, if any, of the revenues so previously pledged. Any such revenue obligations and interest thereon issued against any such fund as herein provided shall be a valid claim of the owner thereof only as against such special fund and the proportion or amount of the revenues pledged to such fund, but shall constitute a prior charge over all other charges or claims whatsoever, including the charge or lien of any general obligation bonds against such fund and the proportion or amount of the revenues pledged thereto. Such revenue obligations shall not constitute an indebtedness of such district within the meaning of the constitutional provisions and limitations. Each revenue obligation shall state on its face that it is payable from a special fund, naming such fund and the resolution creating it, or shall describe such alternate method for the payment thereof as shall be provided by the resolution authorizing same.
It is the intention hereof that any pledge of the revenues or other moneys or obligations made by a district shall be valid and binding from the time that the pledge is made; that the revenues or other moneys or obligations so pledged and thereafter received by a district shall immediately be subject to the lien of such pledge without any physical delivery or further act, and that the lien of any such pledge shall be valid and binding as against any parties having claims of any kind in tort, contract, or otherwise against a district irrespective of whether such parties have notice thereof. Neither the resolution or other instrument by which a pledge is created need be recorded.
[ 1983 c 167 § 148; 1959 c 218 § 5; 1941 c 182 § 5; Rem. Supp. 1941 § 11611-5.]
NOTES:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.050 - Covenants to secure owners of revenue obligations.

RCW 54.24.050
Covenants to secure owners of revenue obligations.
Any resolution creating any such special fund or authorizing the issue of revenue obligations payable therefrom, or by such alternate method of payment as may be provided therein, shall specify the title of such revenue obligations as determined by the commission and may contain covenants by the district to protect and safeguard the security and the rights of the owners thereof, including covenants as to, among other things:
(1) The purpose or purposes to which the proceeds of sale of such obligations may be applied and the use and disposition thereof;
(2) The use and disposition of the gross revenues of the public utility, and any additions or betterments thereto or extensions thereof, the cost of which is to be defrayed with such proceeds, including the creation and maintenance of funds for working capital to be used in the operation of the public utility and for renewals and replacements to the public utility;
(3) The amount, if any, of additional revenue obligations payable from such fund which may be issued and the terms and conditions on which such additional revenue obligations may be issued;
(4) The establishment and maintenance of adequate rates and charges for electric energy, water, and other services, facilities, and commodities sold, furnished, or supplied by the public utility;
(5) The operation, maintenance, management, accounting, and auditing of the public utility;
(6) The terms and prices upon which such revenue obligations or any of them may be redeemed at the election of the district;
(7) Limitations upon the right to dispose of such public utility or any part thereof without providing for the payment of the outstanding revenue obligations; and
(8) The appointment of trustees, depositaries, and paying agents to receive, hold, disburse, invest, and reinvest all or any part of the income, revenues, receipts, and profits derived by the district from the operation, ownership, and management of its public utility.
[ 1983 c 167 § 149; 1959 c 218 § 6; 1945 c 143 § 2; 1941 c 182 § 3; Rem. Supp. 1945 § 11611-3.]
NOTES:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.060 - Sale, delivery of revenue obligations.

RCW 54.24.060
Sale, delivery of revenue obligations.
(1) Such utility revenue obligations shall be sold and delivered in such manner, at such rate or rates of interest and for such price or prices and at such time or times as the commission shall deem for the best interests of the district. The commission may, if it deem it to the best interest of the district, provide in any contract for the construction or acquisition of the public utility, or the additions or betterments thereto or extensions thereof, that payment therefor shall be made only in such revenue obligations at the par value thereof.
(2) Notwithstanding subsection (1) of this section, such obligations may be issued and sold in accordance with chapter 39.46 RCW.
[ 1983 c 167 § 150; 1970 ex.s. c 56 § 78; 1969 ex.s. c 232 § 83; 1959 c 218 § 7; 1941 c 182 § 4; Rem. Supp. 1941 § 11611-4.]
NOTES:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
Purpose—1970 ex.s. c 56: See note following RCW 39.52.020.
Validation—Saving—Severability—1969 ex.s. c 232: See notes following RCW 39.52.020.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.070 - Prima facie validity of revenue obligations.

RCW 54.24.070
Prima facie validity of revenue obligations.
The state auditor need not register, certify, nor sign revenue obligations after July 26, 1981. These obligations shall be held in every action, suit, or proceeding in which their validity is or may be brought into question prima facie valid and binding obligations of the districts in accordance with their terms, notwithstanding any defects or irregularities in the proceedings for the organization of the district and the election of the commissioners thereof or for the authorization and issuance of such revenue obligations or in the sale, execution, or delivery thereof.
[ 1981 c 37 § 1; 1959 c 218 § 8; 1941 c 182 § 6; Rem. Supp. 1941 § 11611-6.]
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.080 - Rates and charges—Waiver of connection charges for low-income persons.

RCW 54.24.080
Rates and charges—Waiver of connection charges for low-income persons.
(1) The commission of each district which shall have revenue obligations outstanding shall have the power and shall be required to establish, maintain, and collect rates or charges for electric energy and water and other services, facilities, and commodities sold, furnished, or supplied by the district. The rates and charges shall be fair and, except as authorized by RCW 74.38.070 and by subsections (2) and (3) of this section, nondiscriminatory, and shall be adequate to provide revenues sufficient for the payment of the principal of and interest on such revenue obligations for which the payment has not otherwise been provided and all payments which the district is obligated to set aside in any special fund or funds created for such purpose, and for the proper operation and maintenance of the public utility and all necessary repairs, replacements, and renewals thereof.
(2) The commission of a district may waive connection charges for properties purchased by low-income persons from organizations exempt from tax under section 501(c)(3) of the federal internal revenue code as amended prior to the July 23, 1995. Waivers of connection charges for the same class of electric or gas utility service must be uniformly applied to all qualified property. Nothing in this subsection (2) authorizes the impairment of a contract.
(3) In establishing rates or charges for water service, commissioners may in their discretion consider the achievement of water conservation goals and the discouragement of wasteful water use practices.
[ 1995 c 140 § 3; 1991 c 347 § 21; 1959 c 218 § 9; 1941 c 182 § 7; Rem. Supp. 1941 § 11611-7.]
NOTES:
Purposes—1991 c 347: See note following RCW 90.42.005.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.090 - Funding, refunding revenue obligations.

RCW 54.24.090
Funding, refunding revenue obligations.
Whenever any district shall have outstanding any utility revenue obligations, the commission shall have power by resolution to provide for the issuance of funding or refunding revenue obligations with which to take up and refund such outstanding revenue obligations or any part thereof at the maturity thereof or before maturity if the same be by their terms or by other agreement subject to call for prior redemption, with the right in the commission to include various series and issues of such outstanding revenue obligations in a single issue of funding or refunding revenue obligations, and to issue refunding revenue obligations to pay any redemption premium payable on the outstanding revenue obligations being funded or refunded. Such funding or refunding revenue obligations shall be payable only out of a special fund created out of the gross revenues of such public utility, and shall only be a valid claim as against such special fund and the amount of the revenues of such utility pledged to such fund. Such funding or refunding revenue obligations shall in the discretion of the commission be exchanged at par for the revenue obligations which are being funded or refunded or shall be sold in such manner, at such price and at such rate or rates of interest as the commission shall deem for the best interest of the district. Said funding or refunding [revenue] obligations shall except as specifically provided in this section, be issued in accordance with the provisions with respect to revenue obligations in chapter 182, Laws of 1941 set forth.
[ 1970 ex.s. c 56 § 79; 1969 ex.s. c 232 § 84; 1959 c 218 § 10; 1941 c 182 § 8; Rem. Supp. 1941 c 11611-8.]
NOTES:
Purpose—1970 ex.s. c 56: See note following RCW 39.52.020.
Validation—Saving—Severability—1969 ex.s. c 232: See notes following RCW 39.52.020.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.100 - Execution of revenue obligations—Signatures.

RCW 54.24.100
Execution of revenue obligations—Signatures.
(1) All revenue obligations, including funding and refunding revenue obligations, shall be executed in such manner as the commission may determine: PROVIDED, That warrants may be signed as provided in RCW 54.24.010. Any interest coupons attached to any revenue obligations may be executed with facsimile or lithographed signatures, or otherwise, as the commission may determine.
(2) Notwithstanding subsection (1) of this section, such obligations may be issued and sold in accordance with chapter 39.46 RCW.
[ 1983 c 167 § 151; 1981 c 37 § 2; 1959 c 218 § 11; 1941 c 182 § 9; Rem. Supp. 1941 § 11611-9.]
NOTES:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
Facsimile signatures: RCW 39.44.100 through 39.44.102; chapter 39.62 RCW.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.110 - Laws and resolutions as contract.

RCW 54.24.110
Laws and resolutions as contract.
The provisions of chapter 182, Laws of 1941 and the provisions of chapter 1, Laws of 1931, not hereby superseded, and of any resolution or resolutions providing for the issuance of any revenue obligations as herein set forth shall constitute a contract with the holder or holders of such revenue obligations and the agreements and covenants of the district and its commission under said acts and any such resolution or resolutions shall be enforceable by any revenue obligation holder by mandamus or any other appropriate suit or action in any court of competent jurisdiction.
[ 1959 c 218 § 12; 1941 c 182 § 10; Rem. Supp. 1941 § 11611-10.]
NOTES:
Mandamus: RCW 7.16.150 through 7.16.280.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.120 - Obligations as lawful securities and investments.

RCW 54.24.120
Obligations as lawful securities and investments.
All bonds, warrants, and revenue obligations issued under the authority of chapter 1, Laws of 1931 and chapter 182, Laws of 1941 shall be legal securities, which may be used by any bank or trust company for deposit with the state treasurer, or any county, city, or town treasurer, as security for deposits in lieu of a surety bond under any law relating to deposits of public moneys and shall constitute legal investments for trustees and other fiduciaries other than corporations doing a trust business in this state and for savings and loan associations, banks, and insurance companies doing business in this state. All such bonds, warrants, and revenue obligations and all coupons appertaining thereto shall be negotiable instruments within the meaning of and for all purposes of the negotiable instruments law of this state.
[ 1959 c 218 § 13; 1941 c 182 § 11; Rem. Supp. 1941 § 11611-11.]
NOTES:
Investment securities: Article 62A.8 RCW.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.210 - Local improvement guaranty fund—Duties of the district.

RCW 54.24.210
Local improvement guaranty fund—Duties of the district.
To comply with the requirements of setting aside and paying into the local improvement guaranty fund a proportion of the monthly gross revenues of the public utilities of a district, for which guaranteed local improvement bonds and/or warrants have been issued and are outstanding, the district shall bind and obligate itself so long as economically feasible to maintain and operate the utilities and establish, maintain and collect such rates for water and/or electric energy, as the case may be, as will produce gross revenues sufficient to maintain and operate the utilities, and make necessary provision for the guaranty fund. The district shall alter its rates for water and/or electric energy, as the case may be, from time to time and shall vary them in different portions of its territory to comply with such requirements.
[ 1957 c 150 § 2.]
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.220 - Local improvement guaranty fund—Warrants to meet liabilities.

RCW 54.24.220
Local improvement guaranty fund—Warrants to meet liabilities.
When a bond, warrant, or any coupon or interest payment guaranteed by the guaranty fund matures and there are not sufficient funds in the local utility district bond redemption fund to pay it, the county treasurer shall pay it from the local improvement guaranty fund of the public utility district; if there are not sufficient funds in the guaranty fund to pay it, it may be paid by issuance and delivery of a warrant upon the local improvement guaranty fund.
When the cash balance in the local improvement guaranty fund is insufficient for the required purposes, warrants drawing interest at a rate determined by the commission may be issued by the district auditor, against the fund to meet any liability accrued against it and shall issue them upon demand of the owners of any matured coupons, bonds, interest payments, and/or warrants guaranteed hereby, or to pay for any certificate of delinquency for delinquent installments of assessments as provided hereinafter. Guaranty fund warrants shall be a first lien in their order of issuance upon the guaranty fund.
[ 1983 c 167 § 153; 1981 c 156 § 19; 1957 c 150 § 3.]
NOTES:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.230 - Local improvement guaranty fund—Certificates of delinquency—Contents, purchase, payment, issuance, sale.

RCW 54.24.230
Local improvement guaranty fund—Certificates of delinquency—Contents, purchase, payment, issuance, sale.
Within twenty days after the date of delinquency of any annual installment of assessments levied for the purpose of paying the local improvement bonds and/or warrants of a district guaranteed hereunder, the county treasurer shall compile a statement of all installments delinquent together with the amount of accrued interest and penalty appurtenant to each installment, and shall forthwith purchase, for the district, certificates of delinquency for all such delinquent installments. Payment for the certificates shall be made from the local improvement guaranty fund and if there is not sufficient money in that fund to pay for the certificates, the county treasurer shall accept the local improvement guaranty fund warrants in payment therefor. All certificates shall be issued in the name of the local improvement guaranty fund and all guaranty fund warrants issued in payment therefor shall be issued in the name of the appropriate local utility district fund. When a market is available and the commissioners direct, the county treasurer shall sell any certificates belonging to the local improvement guaranty fund, for not less than face value thereof plus accrued interest from date of issuance to date of sale.
The certificates shall be issued by the county treasurer, shall bear interest at the rate of ten percent per year, shall each be for the face value of the delinquent installment, plus accrued interest to date of issuance, plus a penalty of five percent of the face value, and shall set forth the:
(1) Description of property assessed;
(2) Date the installment of assessment became delinquent; and
(3) Name of the owner or reputed owner, if known.
[ 1957 c 150 § 4.]
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.240 - Local improvement guaranty fund—Certificates of delinquency—Redemption, foreclosure.

RCW 54.24.240
Local improvement guaranty fund—Certificates of delinquency—Redemption, foreclosure.
The certificates of delinquency may be redeemed by the owner of the property assessed at any time up to two years from the date of foreclosure of the certificate.
If a certificate is not redeemed on the second occurring first day of January, after its issuance, the county treasurer shall foreclose the certificate in the manner specified for the foreclosure of the lien of local improvement assessments in cities, and if no redemption is made within the succeeding two years, from date of the decree of foreclosure, shall execute and deliver unto the public utility district, as trustee for the fund, a deed conveying fee simple title to the property described in the foreclosed certificate.
[ 1957 c 150 § 5.]
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.250 - Local improvement guaranty fund—Subrogation of district as trustee of fund, effect on fund, disposition of proceeds.

RCW 54.24.250
Local improvement guaranty fund—Subrogation of district as trustee of fund, effect on fund, disposition of proceeds.
When there is paid out of a guaranty fund any sum on the principal or interest upon local improvement bonds, and/or warrants, or on the purchase of certificates of delinquency, the public utility district, as trustee, for the fund, shall be subrogated to all rights of the owner of the bonds, and/or warrants, any interest coupons, or delinquent assessment installments so paid; and the proceeds thereof, or of the assessment underlying them, shall become a part of the guaranty fund. There shall also be paid into the guaranty fund the interest received from the bank deposits of the fund, as well as any surplus remaining in the local utility district funds guaranteed hereunder, after the payment of all outstanding bonds and/or warrants payable primarily out of such local utility district funds. As among the several issues of bonds and/or warrants guaranteed by the fund, no preference shall exist, but defaulted interest coupons and bonds and/or warrants shall be purchased out of the fund in the order of their presentation.
The commissioners shall prescribe, by resolution, appropriate rules for the guaranty fund consistent herewith. So much of the money of a guaranty fund as is necessary and not required for other purposes hereunder may be used to purchase property at county tax foreclosure sales or from the county after foreclosure in cases where the property is subject to unpaid local improvement assessments securing bonds and/or warrants guaranteed hereunder and such purchase is deemed necessary for the purpose of protecting the guaranty fund. In such cases the funds shall be subrogated to all rights of the district. After so acquiring title to real property, the district may lease or resell and convey it in the same manner that county property may be leased or resold and for such prices and on such terms as may be determined by resolution of the commissioners. All proceeds resulting from such resales shall belong to and be paid into the guaranty fund.
[ 1983 c 167 § 154; 1957 c 150 § 6.]
NOTES:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.24 - Finances. › 54.24.260 - Local improvement guaranty fund—Rights and remedies of bond or warrant holder which shall be printed on bond or warrant—Disposition of balance of fund.

RCW 54.24.260
Local improvement guaranty fund—Rights and remedies of bond or warrant holder which shall be printed on bond or warrant—Disposition of balance of fund.
Neither the holder nor the owner of local improvement bonds and/or warrants guaranteed hereunder shall have a claim therefor against the public utility district, except for payment from the special assessment made for the improvement for which the bonds and/or warrants were issued, and except as against the guaranty fund. The district shall not be liable to any holder or owner of such local improvement bonds and/or warrants for any loss to the guaranty fund occurring in the lawful operation thereof by the district. The remedy of the holder of a local improvement bond and/or warrant shall be confined to the enforcement of the assessment and to the guaranty fund. A copy of the foregoing part of this section shall be plainly written, printed, or engraved on each local improvement bond and/or warrant guaranteed hereby. The establishment of a guaranty fund shall not be deemed at variance from any comprehensive plan heretofore adopted by a district.
If a guaranty fund at any time has balance therein in cash, and the obligations guaranteed thereby have all been paid off, the balance may be transferred to such other fund of the district as the commissioners shall, by resolution, direct.
[ 1957 c 150 § 7.]
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.28 - Privilege Taxes. › 54.28.010 - Definitions.

RCW 54.28.010
Definitions.
As used in this chapter:
(1) "Operating property" means all of the property utilized by a public utility district in the operation of a plant or system for the generation, transmission, or distribution of electric energy for sale;
(2) "Taxing districts" means counties, cities, towns, school districts, and road districts;
(3) "Distributes to consumers" means the sale of electric energy to ultimate consumers thereof, and does not include sales of electric energy for resale by the purchaser;
(4) "Wholesale value" means all costs of a public utility district associated with the generation and transmission of energy from its own generation and transmission system to the point or points of inter-connection with a distribution system owned and used by a district to distribute such energy to consumers, or in the event a distribution system owned by a district is not used to distribute such energy, then the term means the gross revenues derived by a district from the sale of such energy to consumers;
(5) "Thermal electric generating facility" means a steam-powered electrical energy producing facility utilizing nuclear or fossil fuels;
(6) "Placed in operation" means delivery of energy into a transmission or distribution system for use or sale in such a manner as to establish a value accruing to the power plant operator, except operation incidental to testing or start-up adjustments;
(7) "Impacted area" for a thermal electric generating facility on a federal reservation means that area in the state lying within thirty-five statute miles of the most commonly used entrance of the federal reservation and which is south of the southern boundary of township fifteen north.
[ 1977 ex.s. c 366 § 1; 1967 ex.s. c 26 § 22; 1959 c 274 § 1; 1957 c 278 § 7. Prior: (i) 1941 c 245 § 1, part; Rem. Supp. 1941 § 11616-1, part. (ii) 1949 c 227 § 1(f); Rem. Supp. 1949 § 11616-2(f).]
NOTES:
Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.
2023 Revised Code of Washington › Title 54 - Public Utility Districts › Chapter 54.28 - Privilege Taxes. › 54.28.011 - "Gross revenue" defined.

RCW 54.28.011
"Gross revenue" defined.
"Gross revenue" means the amount received from the sale of electric energy, which also includes any regularly recurring charge billed to consumers as a condition of receiving electric energy, and excluding any tax levied by a municipal corporation upon the district pursuant to RCW 54.28.070.
[ 2010 1st sp.s. c 23 § 1001; 1957 c 278 § 12.]
NOTES:
Application—2010 1st sp.s. c 23 § 1001: "Section 1001 of this act applies prospectively only." [ 2010 1st sp.s. c 23 § 1718.]
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.]
2023 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).]