reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.95 - Television Reception Improvement Districts. › 36.95.190 - Penalty for false statement as to tax exemption.

RCW 36.95.190
Penalty for false statement as to tax exemption.
Any person who shall knowingly make a false statement for exemption from the tax provided under this chapter shall be guilty of a misdemeanor.
[ 1971 ex.s. c 155 § 19.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.95 - Television Reception Improvement Districts. › 36.95.200 - Dissolution of district by resolution—Disposition of property.

RCW 36.95.200
Dissolution of district by resolution—Disposition of property.
If the board of county commissioners finds, following a public hearing or hearings, that the continued existence of a district would no longer serve the purposes of this chapter, it may by resolution order the district dissolved. If there is any property owned by the district at the time of dissolution, the board of county commissioners shall have such property sold pursuant to the provisions of chapter 36.34 RCW, as now law or hereafter amended. The proceeds from such sale shall be applied to the county current expense fund.
[ 1971 ex.s. c 155 § 20.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.95 - Television Reception Improvement Districts. › 36.95.210 - District may not be formed to operate certain translator stations.

RCW 36.95.210
District may not be formed to operate certain translator stations.
No television reception improvement district may be formed to operate and maintain any translator station presently or previously owned, operated or maintained by a television broadcaster.
[ 1971 ex.s. c 155 § 21.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.010 - Definitions.

RCW 36.96.010
Definitions.
The definitions in this section apply throughout this chapter unless the context requires otherwise:
(1) "Special purpose district" means every municipal and quasi-municipal corporation other than counties, cities, and towns. Such special purpose districts shall include, but are not limited to, water-sewer districts, fire protection districts, port districts, public utility districts, county park and recreation service areas, flood control zone districts, diking districts, drainage improvement districts, and solid waste collection districts, but shall not include industrial development districts created by port districts, and shall not include local improvement districts, utility local improvement districts, and road improvement districts;
(2) "Governing authority" means the commission, council, or other body which directs the affairs of a special purpose district;
(3) "Inactive" means that a special purpose district is characterized by any of the following criteria:
(a) Has not carried out any of the special purposes or functions for which it was formed within the preceding consecutive five-year period;
(b) No election has been held for the purpose of electing a member of the governing body within the preceding consecutive seven-year period or, in those instances where members of the governing body are appointed and not elected, where no member of the governing body has been appointed within the preceding seven-year period; or
(c) The special purpose district has been determined to be unauditable by the state auditor;
(4) "Unauditable" means a special purpose district that the state auditor has determined to be incapable of being audited because the special purpose district has improperly maintained, failed to maintain, or failed to submit adequate accounts, records, files, or reports for an audit to be completed.
[ 2020 c 179 § 2; 1999 c 153 § 50; 1979 ex.s. c 5 § 1.]
NOTES:
Part headings not law—1999 c 153: See note following RCW 57.04.050.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.020 - Notice of inactive special purpose districts by county auditor.

RCW 36.96.020
Notice of inactive special purpose districts by county auditor.
On or before June 1st of 1980, and on or before June 1st of every year thereafter, each county auditor shall search available records and notify the county legislative authority if any special purpose districts located wholly or partially within the county appear to be inactive. If the territory of any special purpose district is located within more than one county, the legislative authorities of all other counties within whose boundaries such a special purpose district lies shall also be notified by the county auditor. However, the authority to dissolve such a special purpose district as provided by this chapter shall rest solely with the legislative authority of the county which contains the greatest geographic portion of such special purpose district.
[ 2009 c 337 § 12; 1979 ex.s. c 5 § 2.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.030 - Determination of inactive special purpose districts—Public hearing—Notice.

RCW 36.96.030
Determination of inactive special purpose districts—Public hearing—Notice.
(1) Upon receipt of notice from the county auditor as provided in RCW 36.96.020, the county legislative authority within whose boundaries all or the greatest portion of such special purpose district lies shall hold one or more public hearings on or before September 1st of the same year to determine whether or not such special purpose district or districts meet any of the criteria for being "inactive" as provided in RCW 36.96.010. In addition, at any time a county legislative authority may hold hearings on the dissolution of any special purpose district that appears to meet the criteria of being "inactive" and dissolve such a district pursuant to the proceedings provided for in RCW 36.96.030 through 36.96.080.
(2) Notice of such public hearings shall be given by publication at least once each week for not less than three successive weeks in a newspaper that is in general circulation within the boundaries of the special purpose district or districts. Notice of such hearings shall also be mailed to each member of the governing authority of such special purpose districts, if such members are known, and to all persons known to have claims against any of the special purpose districts. Notice of such public hearings shall be posted in at least three conspicuous places within the boundaries of each special purpose district that is a subject of such hearings. Whenever a county legislative authority that is conducting such a public hearing on the dissolution of one or more of a particular kind of special purpose district is aware of the existence of an association of such special purpose districts, it shall also mail notice of the hearing to the association. In addition, whenever a special purpose district that lies in more than one county is a subject of such a public hearing, notice shall also be mailed to the legislative authorities of all other counties within whose boundaries the special purpose district lies. All notices shall state the purpose, time, and place of such hearings, and that all interested persons may appear and be heard.
[ 2020 c 179 § 3; 1979 ex.s. c 5 § 3.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.040 - Dissolution of inactive special purpose district by county legislative authority—Written findings.

RCW 36.96.040
Dissolution of inactive special purpose district by county legislative authority—Written findings.
After such hearings, the county legislative authority shall make written findings whether each of the special purpose districts that was a subject of the hearings meets each of the criteria of being "inactive." Whenever a special purpose district other than a public utility district has been found to meet a criterion of being inactive, or a public utility district has been found to meet both criteria of being inactive, the county legislative authority shall adopt an ordinance dissolving the special purpose district if it also makes additional written findings detailing why it is in the public interest that the special purpose district be dissolved, and shall provide a copy of the ordinance to the county treasurer. Except for the purpose of winding up its affairs as provided by this chapter, a special purpose district that is so dissolved shall cease to exist and the authority and obligation to carry out the purposes for which it was created shall cease thirty-one days after adoption of the dissolution ordinance.
[ 2001 c 299 § 12; 1979 ex.s. c 5 § 4.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.050 - Application for writ of prohibition or mandamus by interested party—Procedure.

RCW 36.96.050
Application for writ of prohibition or mandamus by interested party—Procedure.
The action of the county legislative authority dissolving a special purpose district pursuant to RCW 36.96.040 shall be final and conclusive unless within thirty days of the adoption of the ordinance an interested party makes application to a court of competent jurisdiction for a writ of prohibition or writ of mandamus. At the hearing upon such a writ, the applicant shall have the full burden of demonstrating that the particular special purpose district, other than a public utility district, does not meet either of the criteria of being inactive or that it is not in the public interest that the special purpose district be dissolved: PROVIDED, That where the particular special purpose district subject to the dissolution proceedings is a public utility district, the applicant shall have the full burden of demonstrating that the public utility district either does not meet both the criteria of being inactive or that it is not in the public interest to dissolve the public utility district.
[ 1979 ex.s. c 5 § 5.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.060 - Dissolution of inactive special purpose district by county legislative authority—Powers and duties.

RCW 36.96.060
Dissolution of inactive special purpose district by county legislative authority—Powers and duties.
For the sole and exclusive purpose of winding up the affairs of a dissolved special purpose district, the county legislative authority, acting as a board of trustees, shall have the same powers and duties as the governing authority of the dissolved special purpose district including the following:
(1) To exchange, sell, or otherwise dispose of all property, real and personal, of the dissolved special purpose district; and
(2) To settle all obligations of such special purpose district. Such powers and duties shall commence upon the effective date of dissolution and shall continue thereafter until such time as the affairs of the dissolved special purpose district have been completely wound up.
[ 1979 ex.s. c 5 § 6.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.070 - Dissolved special purpose district—Disposition of property.

RCW 36.96.070
Dissolved special purpose district—Disposition of property.
Any moneys or funds of the dissolved special purpose district and any moneys or funds received by the board of trustees from the sale or other disposition of any property of the dissolved special purpose district shall be used, to the extent necessary, for the payment or settlement of any outstanding obligations of the dissolved special purpose district. Any remaining moneys or funds shall be used to pay the county legislative authority for all costs and expenses incurred in the dissolution and liquidation of the dissolved special purpose district. Thereafter, any remaining moneys, funds, or property shall become that of the county in which the dissolved special purpose district was located. However, if the territory of the dissolved special purpose district was located within more than one county, the remaining moneys, funds, and personal property shall be apportioned and distributed to each county in the proportion that the geographical area of the dissolved special purpose district within the county bears to the total geographical area of the dissolved special purpose district, and any remaining real property or improvements to real property shall be transferred to the county within whose boundaries it lies. A county to which real property or improvements to real property are transferred under this section may, but does not have an obligation to, use the property or improvements for the purposes for which the dissolved special purpose district used the property or improvements and the county does not assume the obligations or liabilities of the dissolved special purpose district as a result of the transfer unless the county expressly assumes such obligations or liabilities through the adoption of a resolution.
[ 2020 c 179 § 4; 2001 c 299 § 13; 1979 ex.s. c 5 § 7.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.080 - Dissolved special purpose district—Satisfaction of outstanding obligations.

RCW 36.96.080
Dissolved special purpose district—Satisfaction of outstanding obligations.
If the proceeds from the sale of any property of the special district together with any moneys or funds of the special purpose district are insufficient to satisfy the outstanding obligations of the special purpose district, the county legislative authority, acting as a board of trustees, shall exercise any and all powers conferred upon it to satisfy such outstanding obligations: PROVIDED, That in no case shall the board of trustees be obligated to satisfy such outstanding obligations from county moneys, funds, or other sources of revenue unless it would have been so obligated before initiation of the dissolution proceedings under this chapter.
[ 1979 ex.s. c 5 § 8.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.085 - Dissolved special purpose district—Property tax levies or special assessments—When authorized.

RCW 36.96.085
Dissolved special purpose district—Property tax levies or special assessments—When authorized.
A county that dissolves a special purpose district under this chapter may impose a separate regular property tax levy or a special assessment as provided in RCW 84.55.135 if that county assumes responsibility of the services previously provided by the special purpose district.
[ 2020 c 179 § 5.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.090 - New special purpose districts—Duties of county auditor.

RCW 36.96.090
New special purpose districts—Duties of county auditor.
For every newly created special purpose district, the auditor of each county in which the special purpose district is located shall provide the state auditor with the following information:
(1) The name of the special purpose district and a general description of its location;
(2) The name, address, and telephone number of each member of its governing authority; and
(3) The functions that the special purpose district is then presently performing and the purposes for which it was created.
[ 2009 c 337 § 13; 1979 ex.s. c 5 § 9.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.800 - Alternative dissolution procedure—Drainage and drainage improvement districts—Conditions.

RCW 36.96.800
Alternative dissolution procedure—Drainage and drainage improvement districts—Conditions.
As an alternative to this chapter a drainage district or drainage improvement district located within the boundaries of a county storm drainage and surface water management utility, and which is not currently imposing assessments, may be dissolved by ordinance of the county legislative authority. If the alternative dissolution procedure in this section is used the following shall apply:
(1) The county storm drainage and surface water management utility shall assume responsibility for payment or settlement of outstanding debts of the dissolved drainage district or drainage improvement district.
(2) All assets, including money, funds, improvements, or property, real or personal, shall become assets of the county in which the dissolved drainage district or drainage improvement district was located.
(3) Notwithstanding RCW 85.38.220, the county storm drainage and surface water management utility may determine how to best manage, operate, maintain, improve, exchange, sell, or otherwise dispose of all property, real and personal, of the dissolved drainage district or drainage improvement district.
[ 1991 c 28 § 1.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.900 - Chapter not exclusive.

RCW 36.96.900
Chapter not exclusive.
The provisions of this chapter to dissolve inactive special purpose districts shall not be exclusive, and shall be in addition to any other method or methods provided by law to dissolve a special purpose district.
[ 1979 ex.s. c 5 § 10.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.96 - Dissolution of Inactive Special Purpose Districts. › 36.96.910 - Savings—1979 ex.s. c 5.

RCW 36.96.910
Savings—1979 ex.s. c 5.
The enactment of this act shall not have the effect of terminating, or in any way modifying, any liability, civil or criminal, which shall already be in existence on September 1, 1979.
[ 1979 ex.s. c 5 § 11.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.025 - Independent financial feasibility review—When required—Public document.

RCW 36.100.025
Independent financial feasibility review—When required—Public document.
(1) An independent financial feasibility review under this section is required to be performed prior to any of the following events:
(a) The formation of a public facilities district under this chapter;
(b) The issuance of any indebtedness, excluding the issuance of obligations to refund or replace such indebtedness, by a public facilities district under this chapter; or
(c) The long-term lease, purchase, or development of a facility under this chapter.
(2) The independent financial feasibility review required by this section must be conducted by the department of commerce through the municipal research and services center under RCW 43.110.030 or under a contract with another entity under the authority of RCW 43.110.080. The review must examine the potential costs to be incurred by the public facility [facilities] district and the adequacy of revenues or expected revenues to meet those costs. The cost of the independent financial feasibility review must be borne by the public facility [facilities] district or the local government proposing to form a public facility [facilities] district.
(3) The independent financial feasibility review, upon completion, must be a public document and must be submitted to the governor, the state treasurer, the state auditor, the public facility [facilities] district and participating local political subdivisions, and appropriate committees of the legislature.
[ 2012 c 4 § 2.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.027 - Statutorily authorized taxing authority.

RCW 36.100.027
Statutorily authorized taxing authority.
After June 7, 2012, the statutorily authorized taxing authority of a public facility [facilities] district may not be restricted in any manner by the forming jurisdiction or jurisdictions or by any action of the public facility [facilities] district.
[ 2012 c 4 § 4.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.030 - Facilities—Agreements—Fees.

RCW 36.100.030
Facilities—Agreements—Fees.
(1) A public facilities district is authorized to acquire, construct, own, remodel, maintain, equip, reequip, repair, and operate (a) sports facilities, entertainment facilities, convention facilities, including without limitation any convention and trade center transferred from a public nonprofit corporation under RCW 36.100.230(1), or regional centers as defined in RCW 35.57.020, and (b) for districts formed after January 1, 2000, recreational facilities other than ski areas, together with contiguous parking facilities. The taxes that are provided for in this chapter may only be imposed for these purposes, including without limitation implementing any redemption, prepayment, or legal defeasance of outstanding obligations under RCW 36.100.230(3)(a).
(2) A public facilities district may enter into agreements under chapter 39.34 RCW for the design, financing, acquisition, development, construction, reconstruction, lease, remodeling, alteration, maintenance, equipping, reequipping, repair, operation, or management of such facilities and may enter into contracts under chapter 39.34 RCW where any party to the contract provides and operates such facilities for the other party or parties to the contract. A public facilities district may enter into agreements under chapter 39.34 RCW that will assist a public facilities district in the financing of all or any part of a district facility on such terms as may be determined by agreement between the respective parties, including without limitation by a loan, guaranty, or other financing agreement.
(3) Notwithstanding the establishment of a career, civil, or merit service system, a public facilities district may contract with a public or private entity for the operation or management of its public facilities.
(4) A public facilities district is authorized to use the supplemental alternative public works contracting procedures set forth in chapter 39.10 RCW in connection with the design, construction, reconstruction, remodel, or alteration of any of its public facilities.
(5) A public facilities district may impose charges and fees for the use of its facilities, and may accept and expend or use gifts, grants, and donations.
[ 2010 1st sp.s. c 15 § 4; 2003 c 376 § 1; 1999 c 165 § 16; 1995 1st sp.s. c 14 § 3; 1995 c 396 § 3; 1989 1st ex.s. c 8 § 3; 1988 ex.s. c 1 § 13.]
NOTES:
Findings—Intent—Construction—2010 1st sp.s. c 15: See notes following RCW 36.100.010.
Severability—Effective dates—1995 1st sp.s. c 14: See notes following RCW 36.100.010.
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.035 - Additional powers and restrictions on district that constructs baseball stadium.

RCW 36.100.035
Additional powers and restrictions on district that constructs baseball stadium.
In addition to other powers and restrictions on a public facilities district, the following shall apply to a public facilities district, located in a county with a population of one million or more, that constructs a baseball stadium:
(1) The public facilities district, in consultation with the professional baseball team that will use the stadium, shall have the authority to determine the stadium site;
(2) The public facilities district, in consultation with the professional baseball team that will use the stadium, shall have the authority to establish the overall scope of the stadium project, including, but not limited to, the stadium itself, associated parking facilities, associated retail and office development that are part of the stadium facility, and ancillary services or facilities;
(3) The public facilities district, in consultation with the professional baseball team that will use the stadium, shall have the final authority to make the final determination of the stadium design and specifications;
(4) The public facilities district shall have the authority to contract with the baseball team that will use the stadium to obtain architectural, engineering, environmental, and other professional services related to the stadium site and design options, environmental study requirements, and obtaining necessary permits for the stadium facility;
(5) The public facilities district, in consultation with the professional baseball team that will use the stadium, shall have the authority to establish the project budget and bidding specifications and requirements on the stadium project;
(6) The public facilities district, in consultation with the professional baseball team that will use the stadium and the county in which the public facilities district is located, shall have the authority to structure the financing of the stadium facility project; and
(7) The public facilities district shall consult with the house of representatives executive rules committee and the senate facilities and operations committee before selecting a name for the stadium.
As used in this section, "stadium" and "baseball stadium" mean a "baseball stadium" as defined in RCW 82.14.0485.
[ 1995 3rd sp.s. c 1 § 303.]
NOTES:
Part headings not law—Effective date—1995 3rd sp.s. c 1: See notes following RCW 82.14.0485.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.036 - Donated moneys for baseball stadium.

RCW 36.100.036
Donated moneys for baseball stadium.
A public facilities district may accept and expend moneys that may be donated for the purpose of a baseball stadium as defined in RCW 82.14.0485.
[ 1995 3rd sp.s. c 1 § 304.]
NOTES:
Part headings not law—Effective date—1995 3rd sp.s. c 1: See notes following RCW 82.14.0485.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.037 - Baseball stadium construction agreement.

RCW 36.100.037
Baseball stadium construction agreement.
The public facilities district, the county, and the city with the largest population in the county shall enter into an agreement regarding the construction of a baseball stadium as defined in RCW 82.14.0485. The agreement shall address, but not be limited to:
(1) Expedited permit processing for the design and construction of the project;
(2) Expedited environmental review processing;
(3) Expedited processing of requests for street, right-of-way, or easement vacations necessary for the construction of the project; and
(4) Other items deemed necessary for the design and construction of the project.
[ 1995 3rd sp.s. c 1 § 308.]
NOTES:
Part headings not law—Effective date—1995 3rd sp.s. c 1: See notes following RCW 82.14.0485.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.042 - Lodging license fee or tax in excess of rate imposed on retail businesses prohibited.

RCW 36.100.042
Lodging license fee or tax in excess of rate imposed on retail businesses prohibited.
(1) Except as provided in chapters 35.101, 67.28, and 82.14 RCW, after January 1, 1983, no city, town, or county in which the tax under RCW 36.100.040 (4) and (5) is imposed may impose a license fee or tax on the act or privilege of engaging in business to furnish lodging by a hotel, rooming house, tourist court, motel, trailer camp, or similar facilities in excess of the rate imposed upon other persons engaged in the business of making sales at retail.
(2) For the purposes of this section, "sales at retail" has the same meaning as provided in RCW 82.04.050.
[ 2010 1st sp.s. c 15 § 9.]
NOTES:
Findings—Intent—Construction—2010 1st sp.s. c 15: See notes following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.050 - Ad valorem property tax.

RCW 36.100.050
Ad valorem property tax.
(1) A public facilities district may levy an ad valorem property tax, in excess of the one percent limitation, upon the property within the district for a one-year period to be used for operating or capital purposes whenever authorized by the voters of the district pursuant to RCW 84.52.052 and Article VII, section 2(a) of the state Constitution.
(2) A public facilities district may provide for the retirement of voter-approved general obligation bonds, issued for capital purposes only, by levying bond retirement ad valorem property tax levies, in excess of the one percent limitation, whenever authorized by the voters of the district pursuant to Article VII, section 2(b) of the state Constitution and RCW 84.52.056.
[ 1988 ex.s. c 1 § 15.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.060 - General obligation bonds—Termination, reauthorization of excise tax.

RCW 36.100.060
General obligation bonds—Termination, reauthorization of excise tax.
(1) To carry out the purpose of this chapter, a public facilities district may issue general obligation bonds, not to exceed an amount, together with any outstanding nonvoter approved general obligation indebtedness, equal to one-half of one percent of the value of taxable property within the district, as the term "value of taxable property" is defined in RCW 39.36.015. A public facilities district additionally may issue general obligation bonds for capital purposes only, together with any outstanding general obligation indebtedness, not to exceed an amount equal to one and one-fourth percent of the value of the taxable property within the district, as the term "value of taxable property" is defined in RCW 39.36.015, when authorized by the voters of the public facilities district pursuant to Article VIII, section 6 of the state Constitution, and to provide for the retirement thereof by excess property tax levies as provided in this chapter.
(2) General obligation bonds may be issued with a maturity of up to thirty years, and must be issued and sold in accordance with the provisions of chapter 39.46 RCW. If the public facilities district is formed by a county with a population of one million five hundred thousand or more to acquire, own, and operate a convention and trade center, general obligation bonds may be issued with a maturity of up to forty years, and must be issued and sold in accordance with the provisions of chapter 39.46 RCW. In addition to the powers vested in it under RCW 39.46.030, a public facilities district created by a county with a population of one million five hundred thousand or more to acquire, own, and operate a convention and trade center may appoint, and may specify the rights and duties of, trustees with respect to its bonds, and such trustees may receive, hold, disburse, invest, and reinvest funds on the district's behalf and for the protection of the district's bond owners.
(3) The general obligation bonds may be payable from the operating revenues of the public facilities district in addition to the tax receipts of the district.
(4) The excise tax imposed pursuant to RCW 36.100.040(1) terminates upon final payment of all bonded indebtedness for its public facilities, except that the excise tax may be reauthorized by a public vote, in the same manner as originally authorized, for funding of additional public facilities or a regional center.
[ 2010 1st sp.s. c 15 § 6; 1999 c 165 § 15; 1995 1st sp.s. c 14 § 4; 1995 c 396 § 5; 1989 1st ex.s. c 8 § 5; 1988 ex.s. c 1 § 16.]
NOTES:
Findings—Intent—Construction—2010 1st sp.s. c 15: See notes following RCW 36.100.010.
Severability—Effective dates—1995 1st sp.s. c 14: See notes following RCW 36.100.010.
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.070 - Acquisition and transfer of real and personal property.

RCW 36.100.070
Acquisition and transfer of real and personal property.
A public facilities district may acquire and transfer real and personal property by lease, sublease, purchase, or sale.
[ 1988 ex.s. c 1 § 17.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.080 - Direct or collateral attack barred after thirty days.

RCW 36.100.080
Direct or collateral attack barred after thirty days.
No direct or collateral attack on any public facilities district purported to be authorized or created in conformance with this chapter may be commenced more than thirty days after creation by the county legislative authority.
[ 1995 1st sp.s. c 14 § 5.]
NOTES:
Severability—Effective dates—1995 1st sp.s. c 14: See notes following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.090 - Tax deferral—New public facilities.

RCW 36.100.090
Tax deferral—New public facilities.
(1) The governing board of a public facilities district may apply for deferral of taxes on the construction of buildings, site preparation, and the acquisition of related machinery and equipment for a new public facility. Application shall be made to the department of revenue in a form and manner prescribed by the department of revenue. The application shall contain information regarding the location of the public facility, estimated or actual costs, time schedules for completion and operation, and other information required by the department of revenue. The department of revenue shall approve the application within sixty days if it meets the requirements of this section.
(2) The department of revenue shall issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on the public facility. The use of the certificate shall be governed by rules established by the department of revenue.
(3) The public facilities district shall begin paying the deferred taxes in the fifth year after the date certified by the department of revenue as the date on which the public facility is operationally complete. The first payment is due on December 31st of the fifth calendar year after such certified date, with subsequent annual payments due on December 31st of the following nine years. Each payment shall equal ten percent of the deferred tax.
(4) The department of revenue may authorize an accelerated repayment schedule upon request of the public facilities district.
(5) Interest shall not be charged on any taxes deferred under this section for the period of deferral, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed for delinquent payments under this section. The debt for deferred taxes is not extinguished by insolvency or other failure of the public facilities district.
(6) Applications and any other information received by the department of revenue under this section are not confidential and are subject to disclosure. Chapter 82.32 RCW applies to the administration of this section.
(7) As used in this section, "public facility" means a baseball stadium with a retractable roof or canopy and natural turf.
[ 1995 1st sp.s. c 14 § 6.]
NOTES:
Severability—Effective dates—1995 1st sp.s. c 14: See notes following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.100 - Ex officio treasurer.

RCW 36.100.100
Ex officio treasurer.
The treasurer of the county in which a public facilities district is located must be the ex officio treasurer of the district, unless the board of directors of a public facilities district created in a county of one million five hundred thousand or more designates by resolution another person having experience in financial or fiscal matters as the treasurer of the district. Such a treasurer possesses all of the powers, responsibilities, and duties of, and is subject to the same restrictions as provided by law for, a county treasurer with regard to district financial matters. Such treasurer must be bonded for not less than twenty-five thousand dollars.
[ 2010 1st sp.s. c 15 § 7; 1995 c 396 § 7.]
NOTES:
Findings—Intent—Construction—2010 1st sp.s. c 15: See notes following RCW 36.100.010.
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.110 - Travel, expense reimbursement policy—Required.

RCW 36.100.110
Travel, expense reimbursement policy—Required.
The board of directors of the public facilities district shall adopt a resolution that may be amended from time to time that shall establish the basic requirements governing methods and amounts of reimbursement payable to such district officials and employees for travel and other business expenses incurred on behalf of the district. The resolution shall, among other things, establish procedures for approving such expenses; the form of the travel and expense voucher; and requirements governing the use of credit cards issued in the name of the district. The resolution may also establish procedures for payment of per diem to board members. The state auditor shall, as provided by general law, cooperate with the public facilities district in establishing adequate procedures for regulating and auditing the reimbursement of all such expenses.
[ 1995 c 396 § 8.]
NOTES:
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.120 - Travel, expense reimbursement policy—Limitations.

RCW 36.100.120
Travel, expense reimbursement policy—Limitations.
The board of directors of the public facilities district may authorize payment of actual and necessary expenses of officers and employees for lodging, meals, and travel-related costs incurred in attending meetings or conferences on behalf of the public facilities district and strictly in the public interest and for public purposes. Officers and employees may be advanced sufficient sums to cover their anticipated expenses in accordance with rules adopted by the state auditor, which shall substantially conform to the procedures provided in RCW 43.03.150 through 43.03.210.
[ 1995 c 396 § 9.]
NOTES:
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.130 - Board of directors—Compensation.

RCW 36.100.130
Board of directors—Compensation.
Each member of the board of directors of the public facilities district may receive compensation of fifty dollars per day for attending meetings or conferences on behalf of the district, not to exceed three thousand dollars per year. A director may waive all or a portion of his or her compensation under this section as to a month or months during his or her term of office, by a written waiver filed with the public facilities district. The compensation provided in this section is in addition to reimbursement for expenses paid to the directors by the public facilities district.
[ 1995 c 396 § 10.]
NOTES:
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.140 - Liability insurance.

RCW 36.100.140
Liability insurance.
The board of directors of the public facilities district may purchase liability insurance with such limits as the directors may deem reasonable for the purpose of protecting and holding personally harmless district officers and employees against liability for personal or bodily injuries and property damage arising from their acts or omissions while performing or in good faith purporting to perform their official duties.
[ 1995 c 396 § 11.]
NOTES:
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.150 - Costs of defense.

RCW 36.100.150
Costs of defense.
Whenever an action, claim, or proceeding is instituted against a person who is or was an officer or employee of the public facilities district arising out of the performance of duties for or employment with the district, the public facilities district may grant a request by the person that the attorney of the district's choosing be authorized to defend the claim, suit, or proceeding, and the costs of defense, attorneys' fees, and obligation for payments arising from the action may be paid from the district's funds. Costs of defense or judgment or settlement against the person shall not be paid in a case where the court has found that the person was not acting in good faith or within the scope of employment with or duties for the public facilities district.
[ 1995 c 396 § 12.]
NOTES:
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.160 - Expenditure of funds—Purposes.

RCW 36.100.160
Expenditure of funds—Purposes.
(1) The board of directors of the public facilities district shall have authority to authorize the expenditure of funds for the public purposes of preparing and distributing information to the general public and promoting, advertising, improving, developing, operating, and maintaining facilities of the district. For promotional activities the district board must: (a) Identify the proposed expenditure in its annual budget; and (b) adopt written rules governing promotional hosting by employees, agents, and the board, including requirements for identifying and evaluating the public benefits to be derived and documenting the public benefits realized.
(2) Nothing contained in this section may be construed to authorize preparation and distribution of information to the general public for the purpose of influencing the outcome of a district election.
[ 2009 c 167 § 1; 1995 c 396 § 13.]
NOTES:
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.170 - Employees—Benefits.

RCW 36.100.170
Employees—Benefits.
The public facilities district shall have authority to create and fill positions, fix wages, salaries, and bonds therefor, pay costs involved in securing or arranging to secure employees, and establish benefits for employees, including holiday pay, vacations or vacation pay, retirement benefits, medical, life, accident, or health disability insurance, as approved by the board. Public facilities district board members, at their own expense, shall be entitled to medical, life, accident, or health disability insurance. Insurance for employees and board members shall not be considered compensation. District coverage for the board is not to exceed that provided public facilities district employees.
[ 1995 c 396 § 14.]
NOTES:
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.190 - Purchases and sales—Procedures.

RCW 36.100.190
Purchases and sales—Procedures.
In addition to provisions contained in chapter 39.04 RCW, the public facilities district is authorized to follow procedures contained in chapter 39.26 RCW for all purchases, contracts for purchase, and sales.
[ 2015 c 79 § 3; 1995 c 396 § 16.]
NOTES:
Severability—1995 c 396: See note following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.205 - Bonds issued are securities.

RCW 36.100.205
Bonds issued are securities.
Bonds issued under this chapter are hereby made securities in which all public officers and public bodies of the state and its political subdivisions, all insurance companies, trust companies in their commercial departments, savings banks, cooperative banks, banking associations, investment companies, executors, trustees and other fiduciaries, and all other persons whatsoever who are now or may hereafter be authorized to invest in obligations of the state may properly and legally invest funds, including capital in their control or belonging to them. Such bonds are hereby made securities which may properly and legally be deposited with and received by any state or municipal officer or any agency or political subdivision of the state for any purpose for which the deposit of bonds and other obligations of the state are now or may hereafter be authorized by law.
[ 2010 1st sp.s. c 15 § 11.]
NOTES:
Findings—Intent—Construction—2010 1st sp.s. c 15: See notes following RCW 36.100.010.
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.210 - Tax on admissions.

RCW 36.100.210
Tax on admissions.
A public facility district may levy and fix a tax of not more than one cent on twenty cents or fraction thereof to be paid by the person who pays an admission charge to a regional center, as defined in RCW 35.57.020. This includes a tax on persons who are admitted free of charge or at reduced rates if other persons pay a charge or a regular higher charge for the same privileges or accommodations.
The term "admission charge" includes:
(1) A charge made for season tickets or subscriptions;
(2) A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;
(3) A charge made for food and refreshment if free entertainment, recreation, or amusement is provided;
(4) A charge made for rental or use of equipment or facilities for purposes of recreation or amusement; if the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;
(5) Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile.
[ 1999 c 165 § 17.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.220 - Tax on vehicle parking charges.

RCW 36.100.220
Tax on vehicle parking charges.
(1) A public facility district may levy and fix a tax on any vehicle parking charges imposed at any parking facility that is owned or leased by the public facility district as part of a regional center, as defined in RCW 35.57.020, or a baseball stadium, as defined in RCW 82.14.0485. No county, city, or town within which the regional center or baseball stadium is located may impose a tax of the same or similar kind on any vehicle parking charges at the facility.
(2) For the purposes of this section, "vehicle parking charges" means only the actual parking charges exclusive of taxes and service charges and the value of any other benefit conferred.
(3) The tax authorized under this section must be at the rate of not more than ten percent. The tax authorized by this section with respect to a parking facility associated with a baseball stadium must be used exclusively to fund repair, reequipping, and capital improvement of the baseball stadium, and is not subject to the requirements of RCW 36.100.010(4).
[ 2011 1st sp.s. c 38 § 3; 1999 c 165 § 18.]
2023 Revised Code of Washington › Title 36 - Counties › Chapter 36.100 - Public Facilities Districts. › 36.100.240 - Eminent domain authorized.

RCW 36.100.240
Eminent domain authorized.
(1) Any county with a population of one million five hundred thousand or more that creates a public facilities district pursuant to this chapter to acquire, own, and operate a convention and trade center transferred from a public nonprofit corporation is authorized to acquire by condemnation property or property rights as may be necessary to carry out the purposes of such district. If the legislative body of such county chooses to exercise its authority to acquire property by eminent domain on behalf of such public facilities district, it must do so pursuant to the procedures set forth in chapter 8.08 RCW.
(2) The accomplishment of the activities authorized by this chapter is declared to be a strictly public purpose of the municipality or municipal entities authorized to perform the same.
(3) The powers and authority conferred by this section are in addition and supplemental to existing powers or authority. Nothing contained in this section limits any other powers or authority of any agency, political subdivision, or unit of local government of this state.
[ 2010 1st sp.s. c 15 § 12.]
NOTES:
Findings—Intent—Construction—2010 1st sp.s. c 15: See notes following RCW 36.100.010.