reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.040 - Biennial budget authorized—Limitations.

RCW 35.34.040
Biennial budget authorized—Limitations.
All first and second-class cities and towns are authorized to establish by ordinance a two-year fiscal biennium budget. The ordinance shall be enacted at least six months prior to commencement of the fiscal biennium and this chapter applies to all cities and towns which utilize a fiscal biennium budget. Cities and towns which establish a fiscal biennium budget are authorized to repeal such ordinance and provide for reversion to a fiscal year budget. The ordinance may only be repealed effective as of the conclusion of a fiscal biennium. However, the city or town shall comply with chapter 35.32A or 35.33 RCW, whichever the case may be, in developing and adopting the budget for the first fiscal year following repeal of the ordinance.
[ 1994 c 81 § 56; 1985 c 175 § 7.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.050 - Budget estimates—Submittal.

RCW 35.34.050
Budget estimates—Submittal.
On or before the second Monday of the fourth month prior to the beginning of the city's or town's next fiscal biennium, or at such other time as the city or town may provide by ordinance or charter, the clerk shall notify in writing the head of each department of a city or town to file with the clerk within fourteen days of the receipt of such notification, detailed estimates of the probable revenue from sources other than ad valorem taxation and of all expenditures required by the department for the ensuing fiscal biennium. The notice shall be accompanied by the proper forms provided by the clerk, prepared in accordance with the requirements and classification established by the state auditor. The clerk shall prepare the estimates for interest and debt redemption requirements and all other estimates, the preparation of which falls properly within the duties of the clerk's office. The chief administrative officers of the city or town shall submit to the clerk detailed estimates of all expenditures proposed to be financed from the proceeds of bonds or warrants not yet authorized, together with a statement of the proposed method of financing them. In the absence or disability of the official or person regularly in charge of a department, the duties required by this section shall devolve upon the person next in charge of such department.
[ 1995 c 301 § 43; 1985 c 175 § 8.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.060 - Budget estimates—Classification and segregation.

RCW 35.34.060
Budget estimates—Classification and segregation.
All estimates of receipts and expenditures for the ensuing fiscal biennium shall be fully detailed in the biennial budget and shall be classified and segregated according to a standard classification of accounts to be adopted and prescribed by the state auditor after consultation with the Washington finance officers association, the association of Washington cities, and the association of Washington city managers.
[ 1995 c 301 § 44; 1985 c 175 § 9.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.070 - Proposed preliminary budget.

RCW 35.34.070
Proposed preliminary budget.
On or before the first business day in the third month prior to the beginning of the biennium of a city or town or at such other time as the city or town may provide by ordinance or charter, the clerk or other person designated by the charter, by ordinances, or by the chief administrative officer of the city or town shall submit to the chief administrative officer a proposed preliminary budget which shall set forth the complete financial program of the city or town for the ensuing fiscal biennium, showing the expenditure program requested by each department and the sources of revenue by which each such program is proposed to be financed.
The revenue section shall set forth in comparative and tabular form for each fund the actual receipts for the last completed fiscal biennium, the estimated receipts for the current fiscal biennium, and the estimated receipts for the ensuing fiscal biennium, which shall include the amount to be raised from ad valorem taxes and unencumbered fund balances estimated to be available at the close of the current fiscal biennium. However, if the city or town was not utilizing a fiscal biennium budget for the previous three years, it shall set forth its fiscal years' revenues to reflect actual and estimated receipts as if it had previously utilized a biennial budgetary process.
The expenditure section shall set forth in comparative and tabular form for each fund and every department operating within each fund the actual expenditures for the last completed fiscal biennium, the appropriations for the current fiscal biennium, and the estimated expenditures for the ensuing fiscal biennium. However, if the city or town was not utilizing a fiscal biennium budget for the previous three years, it shall set forth its fiscal years' expenditures to reflect actual and estimated levels as if it had previously utilized a biennial budgetary process. The expenditure section shall further set forth separately the salary or salary range for each office, position, or job classification together with the title or position designation thereof. However, salaries may be set out in total amounts under each department if a detailed schedule of such salaries and positions be attached and made a part of the budget document.
[ 1985 c 175 § 10.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.080 - Preliminary budget.

RCW 35.34.080
Preliminary budget.
The chief administrative officer shall prepare the preliminary budget in detail, making any revisions or additions to the reports of the department heads deemed advisable by such chief administrative officer. At least sixty days before the beginning of the city's or town's next fiscal biennium the chief administrative officer shall file it with the clerk as the recommendation of the chief administrative officer for the final budget. The clerk shall provide a sufficient number of copies of such preliminary budget and budget message to meet the reasonable demands of taxpayers therefor and have them available for distribution not later than six weeks before the beginning of the city's or town's next fiscal biennium.
[ 1985 c 175 § 11.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.090 - Budget message—Hearings.

RCW 35.34.090
Budget message—Hearings.
(1) In every city or town, a budget message prepared by or under the direction of the city's or town's chief administrative officer shall be submitted as a part of the preliminary budget to the city's or town's legislative body at least sixty days before the beginning of the city's or town's next fiscal biennium and shall contain the following:
(a) An explanation of the budget document;
(b) An outline of the recommended financial policies and programs of the city or town for the ensuing fiscal biennium;
(c) A statement of the relation of the recommended appropriation to such policies and programs;
(d) A statement of the reason for salient changes from the previous biennium in appropriation and revenue items; and
(e) An explanation for any recommended major changes in financial policy.
(2) Prior to the final hearing on the budget, the legislative body or a committee thereof shall schedule hearings on the budget or parts thereof, and may require the presence of department heads to give information regarding estimates and programs.
[ 1985 c 175 § 12.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.100 - Budget—Notice of hearing.

RCW 35.34.100
Budget—Notice of hearing.
Immediately following the filing of the preliminary budget with the clerk, the clerk shall publish a notice once a week for two consecutive weeks stating that the preliminary budget for the ensuing fiscal biennium has been filed with the clerk, that a copy thereof will be made available to any taxpayer who will call at the clerk's office therefor, that the legislative body of the city or town will meet on or before the first Monday of the month next preceding the beginning of the ensuing fiscal biennium for the purpose of fixing the final budget, designating the date, time, and place of the legislative budget meeting, and that any taxpayer may appear thereat and be heard for or against any part of the budget. The publication of the notice shall be made in the official newspaper of the city or town if there is one, otherwise in a newspaper of general circulation in the city or town. If there is no newspaper of general circulation in the city or town, then notice may be made by posting in three public places fixed by ordinance as the official places for posting the city's or town's official notices.
[ 1985 c 175 § 13.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.110 - Budget—Hearing.

RCW 35.34.110
Budget—Hearing.
The legislative body shall meet on the day fixed by RCW 35.34.100 for the purpose of fixing the final budget of the city or town at the time and place designated in the notice thereof. Any taxpayer may appear and be heard for or against any part of the budget. The hearing may be continued from day to day but not later than the twenty-fifth day prior to commencement of the city's or town's fiscal biennium.
[ 1985 c 175 § 14.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.120 - Budget—Adoption.

RCW 35.34.120
Budget—Adoption.
Following conclusion of the hearing, and prior to the beginning of the fiscal biennium, the legislative body shall make such adjustments and changes as it deems necessary or proper and, after determining the allowance in each item, department, classification, and fund, shall by ordinance adopt the budget in its final form and content. Appropriations shall be limited to the total estimated revenues contained therein including the amount to be raised by ad valorem taxes and the unencumbered fund balances estimated to be available at the close of the current fiscal biennium. Such ordinances may adopt the final budget by reference. However, the ordinance adopting the budget shall set forth in summary form the totals of estimated revenues and appropriations for each separate fund and the aggregate totals for all such funds combined.
A complete copy of the final budget as adopted shall be transmitted to the state auditor and to the association of Washington cities.
[ 1995 c 301 § 45; 1985 c 175 § 15.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.130 - Budget—Mid-biennial review and modification.

RCW 35.34.130
Budget—Mid-biennial review and modification.
The legislative authority of a city or town having adopted the provisions of this chapter shall provide by ordinance for a mid-biennial review and modification of the biennial budget. The ordinance shall provide that such review and modification shall occur no sooner than eight months after the start nor later than conclusion of the first year of the fiscal biennium. The chief administrative officer shall prepare the proposed budget modification and shall provide for publication of notice of hearings consistent with publication of notices for adoption of other city or town ordinances. City or town ordinances providing for a mid-biennium review and modification shall establish procedures for distribution of the proposed modification to members of the city or town legislative authority, procedures for making copies available to the public, and shall provide for public hearings on the proposed budget modification. The budget modification shall be by ordinance approved in the same manner as are other ordinances of the city or town.
A complete copy of the budget modification as adopted shall be transmitted to the state auditor and to the association of Washington cities.
[ 1995 c 301 § 46; 1985 c 175 § 16.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.140 - Emergency expenditures—Nondebatable emergencies.

RCW 35.34.140
Emergency expenditures—Nondebatable emergencies.
Upon the happening of any emergency caused by violence of nature, casualty, riot, insurrection, war, or other unanticipated occurrence requiring the immediate preservation of order or public health, or for the property which has been damaged or destroyed by accident, or for public relief from calamity, or in settlement of approved claims for personal injuries or property damages, or to meet mandatory expenditures required by law enacted since the last budget was adopted, or to cover expenses incident to preparing for or establishing a new form of government authorized or assumed after adoption of the current budget, including any expenses incident to selection of additional or new officials required thereby, or incident to employee recruitment at any time, the city or town legislative body, upon the adoption of an ordinance, by the vote of one more than the majority of all members of the legislative body, stating the facts constituting the emergency and the estimated amount required to meet it, may make the expenditures therefor without notice or hearing.
[ 1985 c 175 § 17.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.150 - Emergency expenditures—Other emergencies—Hearing.

RCW 35.34.150
Emergency expenditures—Other emergencies—Hearing.
If a public emergency which could not reasonably have been foreseen at the time of filing the preliminary budget requires the expenditure of money not provided for in the budget, and if it is not one of the emergencies specifically enumerated in RCW 35.34.140, the city or town legislative body before allowing any expenditure therefor shall adopt an ordinance stating the facts constituting the emergency and the estimated amount required to meet it and declaring that an emergency exists.
The ordinance shall not be voted on until five days have elapsed after its introduction, and for passage shall require the vote of one more than the majority of all members of the legislative body of the city or town.
Any taxpayer may appear at the meeting at which the emergency ordinance is to be voted on and be heard for or against the adoption thereof.
[ 1985 c 175 § 18.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.160 - Emergency expenditures—Warrants—Payment.

RCW 35.34.160
Emergency expenditures—Warrants—Payment.
All expenditures for emergency purposes as provided in this chapter shall be paid by warrants from any available money in the fund properly chargeable with such expenditures. If, at any time, there is insufficient money on hand in a fund with which to pay such warrants as presented, the warrants shall be registered, bear interest, and be called in the same manner as other registered warrants as prescribed in RCW 35.21.320.
[ 1985 c 175 § 19.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.170 - Registered warrants—Payment.

RCW 35.34.170
Registered warrants—Payment.
In adopting the final budget for any fiscal biennium, the legislative body shall appropriate from estimated revenue sources available, a sufficient amount to pay the principal and interest on all outstanding registered warrants issued since the adoption of the last preceding budget except those issued and identified as revenue warrants and except those for which an appropriation previously has been made. However, no portion of the revenues which are restricted in use by law may be appropriated for the redemption of warrants issued against a utility or other special purpose fund of a self-supporting nature. In addition, all or any portion of the city's or town's outstanding registered warrants may be funded into bonds in any manner authorized by law.
[ 1985 c 175 § 20.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.180 - Adjustment of wages, hours, and conditions of employment.

RCW 35.34.180
Adjustment of wages, hours, and conditions of employment.
Notwithstanding the appropriations for any salary or salary range of any employee or employees adopted in a final budget, the legislative body of any city or town may, by ordinance, change the wages, hours, and conditions of employment of any or all of its appointive employees if sufficient funds are available for appropriation to such purposes.
[ 1985 c 175 § 21.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.190 - Forms—Accounting—Supervision by state.

RCW 35.34.190
Forms—Accounting—Supervision by state.
The state auditor is empowered to make and install the forms and classifications required by this chapter to define what expenditures are chargeable to each budget class and to establish the accounting and cost systems necessary to secure accurate budget information.
[ 1995 c 301 § 47; 1985 c 175 § 22.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.200 - Funds—Limitations on expenditures—Transfers and adjustments.

RCW 35.34.200
Funds—Limitations on expenditures—Transfers and adjustments.
(1) The expenditures as classified and itemized in the final budget shall constitute the city's or town's appropriations for the ensuing fiscal biennium. Unless otherwise ordered by a court of competent jurisdiction, and subject to further limitations imposed by ordinance of the city or town, the expenditure of city or town funds or the incurring of current liabilities on behalf of the city or town shall be limited to the following:
(a) The total amount appropriated for each fund in the budget for the current fiscal biennium, without regard to the individual items contained therein, except that this limitation does not apply to wage adjustments authorized by RCW 35.34.180;
(b) The unexpended appropriation balances of a preceding budget which may be carried forward from prior fiscal periods pursuant to RCW 35.34.270;
(c) Funds received from the sale of bonds or warrants which have been duly authorized according to law;
(d) Funds received in excess of estimated revenues during the current fiscal biennium, when authorized by an ordinance amending the original budget; and
(e) Expenditures authorized by budget modification as provided by RCW 35.34.130 and those required for emergencies, as authorized by RCW 35.34.140 and 35.34.150.
(2) Transfers between individual appropriations within any one fund may be made during the current fiscal biennium by order of the city's or town's chief administrative officer subject to such regulations, if any, as may be imposed by the city or town legislative body. Notwithstanding the provisions of RCW 43.09.210 or of any statute to the contrary, transfers, as authorized in this section, may be made within the same fund regardless of the various offices, departments, or divisions of the city or town which may be affected.
(3) The city or town legislative body, upon a finding that it is to the best interests of the city or town to decrease, revoke, or recall all or any portion of the total appropriations provided for any one fund, may, by ordinance, approved by the vote of one more than the majority of all members thereof, stating the facts and findings for doing so, decrease, revoke, or recall all or any portion of an unexpended fund balance, and by said ordinance, or a subsequent ordinance adopted by a like majority, the moneys thus released may be reappropriated for another purpose or purposes, without limitation to department, division, or fund, unless the use of such moneys is otherwise restricted by law, charter, or ordinance.
[ 1985 c 175 § 23.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.205 - Administration, oversight, or supervision of utility—Reimbursement from utility budget authorized.

RCW 35.34.205
Administration, oversight, or supervision of utility—Reimbursement from utility budget authorized.
Whenever any city or town apportions a percentage of the city manager's, administrator's, or supervisor's time, or the time of other management or general government staff, for administration, oversight, or supervision of a utility operated by the city or town, or to provide services to the utility, the utility budget may identify such services and budget for reimbursement of the city's or town's current expense fund for the value of such services.
[ 1991 c 152 § 2.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.210 - Liabilities incurred in excess of budget.

RCW 35.34.210
Liabilities incurred in excess of budget.
Liabilities incurred by any officer or employee of the city or town in excess of any budget appropriations shall not be a liability of the city or town. The clerk shall issue no warrant and the city or town legislative body or other authorized person shall approve no claim for an expenditure in excess of the total amount appropriated for any individual fund, except upon an order of a court of competent jurisdiction or for emergencies as provided in this chapter.
[ 1985 c 175 § 24.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.220 - Funds received from sales of bonds and warrants—Expenditure program—Federal tax law.

RCW 35.34.220
Funds received from sales of bonds and warrants—Expenditure program—Federal tax law.
Moneys received from the sale of bonds or warrants must be used for no other purpose than that for which they were issued. If any unexpended fund balance remains from the proceeds realized from the bonds or warrants after the accomplishment of the purpose for which they were issued, it must be used for the payment of principal of or interest on such indebtedness consistent with applicable provisions of federal tax law. Where a budget contains an expenditure program to be partially or wholly financed from a bond issue to be authorized thereafter, expenditures of amounts anticipated to be reimbursed from the proceeds of the issuance and sale of such bonds must be made or incurred consistent with any applicable federal tax law requirements.
[ 2011 c 210 § 3; 1985 c 175 § 25.]
NOTES:
Application to previously issued bonds—2011 c 210: See note following RCW 39.46.040.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.230 - Revenue estimates—Amount to be raised by ad valorem taxes.

RCW 35.34.230
Revenue estimates—Amount to be raised by ad valorem taxes.
At a time fixed by the city's or town's ordinance or city charter, not later than the first Monday in October of the second year of each fiscal biennium, the chief administrative officer shall provide the city's or town's legislative body with current information on estimates of revenues from all sources as adopted in the budget for the current biennium, together with estimates submitted by the clerk under RCW 35.34.070. The city's or town's legislative body and the city's or town's administrative officer or the officer's designated representative shall consider the city's or town's total anticipated financial requirements for the ensuing fiscal biennium, and the legislative body shall determine and fix by ordinance the amount to be raised the first year of the biennium by ad valorem taxes. The legislative body shall review such information as is provided by the chief administrative officer and shall adopt an ordinance establishing the amount to be raised by ad valorem taxes during the second year of the biennium. Upon adoption of the ordinance fixing the amount of ad valorem taxes to be levied, the clerk shall certify the same to the county legislative authority as required by RCW 84.52.020.
[ 1985 c 175 § 26.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.240 - Funds—Quarterly report of status.

RCW 35.34.240
Funds—Quarterly report of status.
At such intervals as may be required by city charter or city or town ordinance, however, being not less than quarterly, the clerk shall submit to the city's or town's legislative body and chief administrative officer a report showing the expenditures and liabilities against each separate budget appropriation incurred during the preceding reporting period and like information for the whole of the current fiscal biennium to the first day of the current reporting period together with the unexpended balance of each appropriation. The report shall also show the receipts from all sources.
[ 1985 c 175 § 27.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.250 - Contingency fund—Creation.

RCW 35.34.250
Contingency fund—Creation.
Every city or town may create and maintain a contingency fund to provide moneys with which to meet any municipal expense, the necessity or extent of which could not have been foreseen or reasonably evaluated at the time of adopting the annual budget, or from which to provide moneys for those emergencies described in RCW 35.34.140 and 35.34.150. Such fund may be supported by a budget appropriation from any tax or other revenue source not restricted in use by law, or also may be supported by a transfer from other unexpended or decreased funds made available by ordinance as set forth in RCW 35.34.200. However, the total amount accumulated in such fund at any time shall not exceed the equivalent of thirty-seven and one-half cents per thousand dollars of assessed valuation of property within the city or town at such time. Any moneys in the emergency fund at the end of the fiscal biennium shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget.
[ 1985 c 175 § 28.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.260 - Contingency fund—Withdrawals.

RCW 35.34.260
Contingency fund—Withdrawals.
No money shall be withdrawn from the contingency fund except by transfer to the appropriate operating fund authorized by a resolution or ordinance of the legislative body of the city or town, adopted by a majority vote of the entire legislative body, clearly stating the facts constituting the reason for the withdrawal or the emergency as the case may be, specifying the fund to which the withdrawn money shall be transferred.
[ 1985 c 175 § 29.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.270 - Unexpended appropriations.

RCW 35.34.270
Unexpended appropriations.
All appropriations in any current operating fund shall lapse at the end of each fiscal biennium. However, this shall not prevent payments in the following biennium upon uncompleted programs or improvements in progress or on orders subsequently filled or claims subsequently billed for the purchase of material, equipment, and supplies or for personal or contractual services not completed or furnished by the end of the fiscal biennium, all of which have been properly budgeted and contracted for prior to the close of such fiscal biennium, but furnished or completed in due course thereafter.
All appropriations in a special fund authorized by ordinance or by state law to be used only for the purpose or purposes therein specified, including any cumulative reserve funds lawfully established in specific or general terms for any municipal purpose or purposes, or a contingency fund as authorized by RCW 35.34.250, shall not lapse, but shall be carried forward from biennium to biennium until fully expended or the purpose has been accomplished or abandoned, without necessity of reappropriation.
The accounts for budgetary control for each fiscal biennium shall be kept open for twenty days after the close of such fiscal biennium for the purpose of paying and recording claims for indebtedness incurred during such fiscal biennium; any claim presented after the twentieth day following the close of the fiscal biennium shall be paid from appropriations lawfully provided for the ensuing period, including those made available by provisions of this section, and shall be recorded in the accounts for the ensuing fiscal biennium.
[ 1985 c 175 § 30.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.280 - Violations and penalties.

RCW 35.34.280
Violations and penalties.
Upon the conviction of any city or town official, department head, or other city or town employee of knowingly failing, or refusing, without just cause, to perform any duty imposed upon such officer or employee by this chapter, or city charter or city or town ordinance, in connection with the giving of notice, the preparing and filing of estimates of revenues or expenditures or other information required for preparing a budget report in the time and manner required, or of knowingly making expenditures in excess of budget appropriations, the official or employee shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars for each separate violation.
[ 1985 c 175 § 31.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.36 - Execution of Bonds by Proxy—First-Class Cities. › 35.36.010 - Appointment of proxies.

RCW 35.36.010
Appointment of proxies.
The mayor, city comptroller and city clerk of every city of the first class may each severally designate one or more bonded persons to affix his or her signature to any bond or bonds requiring his or her signature.
If the signature of one of these officers is affixed to a bond during his or her continuance in office by a proxy designated by him or her whose authority has not been revoked, the bond shall be as binding upon the city and all concerned as though the officer had signed the bond in person.
This chapter shall apply to all bonds, whether they constitute obligations of the city as a whole or of any local improvement or other district or subdivision thereof, whether they call for payment from the general funds of the city or from a local, special or other fund, and whether negotiable or otherwise.
[ 2009 c 549 § 2071; 1965 c 7 § 35.36.010. Prior: 1929 c 212 § 1; RRS § 9005-5.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.36 - Execution of Bonds by Proxy—First-Class Cities. › 35.36.020 - Coupons—Printing facsimile signatures.

RCW 35.36.020
Coupons—Printing facsimile signatures.
A facsimile reproduction of the signature of the mayor, city comptroller, or city clerk in every city of the first class may be printed, engraved, or lithographed upon bond coupons with the same effect as though the particular officer had signed the coupon in person.
[ 1965 c 7 § 35.36.020. Prior: 1929 c 212 § 4; RRS § 9005-8.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.36 - Execution of Bonds by Proxy—First-Class Cities. › 35.36.030 - Deputies—Exemptions.

RCW 35.36.030
Deputies—Exemptions.
Nothing in this chapter shall be construed as requiring the appointment of deputy comptrollers or deputy city clerks in first-class cities to be made in accordance herewith so far as concerns signatures or other doings which may be lawfully made or done by such deputy under the provisions of any other law.
[ 1965 c 7 § 35.36.030. Prior: 1929 c 212 § 5; RRS § 9005-9.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.36 - Execution of Bonds by Proxy—First-Class Cities. › 35.36.040 - Designation of bonds to be signed.

RCW 35.36.040
Designation of bonds to be signed.
(1) The officer whose duty it is to cause any bonds to be printed, engraved, or lithographed, shall specify in a written order or requisition to the printer, engraver, or lithographer the number of bonds to be printed, engraved, or lithographed and the manner of numbering them.
(2) Every printer, engraver, or lithographer who prints, engraves, or lithographs a greater number of bonds than that specified or who prints, engraves, or lithographs more than one bond bearing the same number is guilty of a class B felony punishable according to chapter 9A.20 RCW.
[ 2003 c 53 § 199; 1965 c 7 § 35.36.040. Prior: 1929 c 212 § 6; RRS § 9005-10.]
NOTES:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.36 - Execution of Bonds by Proxy—First-Class Cities. › 35.36.050 - Liability of officer.

RCW 35.36.050
Liability of officer.
A mayor, comptroller, or clerk authorizing the affixing of his or her signature to a bond by a proxy shall be subject to the same liability personally and on his or her bond for any signature so affixed and to the same extent as if he or she had affixed his or her signature in person.
[ 2009 c 549 § 2072; 1965 c 7 § 35.36.050. Prior: 1929 c 212 § 3; RRS § 9005-7.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.36 - Execution of Bonds by Proxy—First-Class Cities. › 35.36.060 - Notice to council.

RCW 35.36.060
Notice to council.
In order to designate a proxy to affix his or her signature to bonds, a mayor, comptroller, or clerk shall address a written notice to the governing body of the city giving the name of the person whom he or she has selected therefor and stating generally or specifically what bonds are to be so signed.
Attached to or included in the notice shall be a written signature of the officer making the designation executed by the proposed proxy followed by the word "by" and his or her own signature; or, if the notice so states, the specimen signatures may consist of a facsimile reproduction of the officer's signature impressed by some mechanical process followed by the word "by" and the proxy's own signature.
If the authority is intended to include the signature upon bonds bearing an earlier date than the effective date of the notice, the prior dated bonds must be specifically described by reasonable reference thereto.
The notice designating a proxy shall be filed with the city comptroller or city clerk, together with the specimen signatures attached thereto and a record of the filing shall be made in the journal of the governing body. This record shall note the date and hour of filing and may be made by the official who keeps the journal at any time after filing of the notice, even during a period of recess or adjournment of the governing body. The notice shall be effective from the time of its recording.
[ 2009 c 549 § 2073; 1965 c 7 § 35.36.060. Prior: 1929 c 212 § 2, part; RRS § 9005-6, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.36 - Execution of Bonds by Proxy—First-Class Cities. › 35.36.070 - Revocation of proxy.

RCW 35.36.070
Revocation of proxy.
Any designation of a proxy may be revoked by written notice addressed to the governing body of the city signed by the officer who made the designation and filed and recorded in the same manner as the notice of designation. It shall be effective from the time of its recording but shall not affect the validity of any signature theretofore made.
[ 1965 c 7 § 35.36.070. Prior: 1929 c 212 § 2, part; RRS § 9005-6, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.37 - Fiscal—Cities Under Twenty Thousand and Cities Other Than First Class—Bonds. › 35.37.010 - Accounting—Funds.

RCW 35.37.010
Accounting—Funds.
Every city and town having less than twenty thousand inhabitants shall maintain a current expense fund out of which it must pay current expenses. It shall also maintain an "indebtedness fund," and if it has outstanding general indebtedness bonds, it must maintain a sinking fund therefor. If it maintains waterworks, lighting plant, cemetery, or other public works or institutions from which rent or other revenue is derived it must maintain a separate fund for each utility or institution. All moneys collected by such cities and towns from licenses shall be credited to the current expense fund.
[ 1965 c 7 § 35.37.010. Prior: (i) 1897 c 84 § 1; RRS § 5635. (ii) 1897 c 84 § 2; RRS § 5636. (iii) 1897 c 84 § 9; RRS § 5643. (iv) 1897 c 84 § 10, part; RRS § 5644, part.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.37 - Fiscal—Cities Under Twenty Thousand and Cities Other Than First Class—Bonds. › 35.37.020 - Accounting—Surplus and deficit in utility accounts.

RCW 35.37.020
Accounting—Surplus and deficit in utility accounts.
Any deficit for operation and maintenance of utilities and institutions owned and controlled by cities and towns having less than twenty thousand inhabitants, over and above the revenue therefrom, shall be paid out of the current expense fund. Any surplus in the waterworks fund, lighting fund, *cemetery fund, or other like funds at the end of the fiscal year shall be paid into the current expense fund except such part as the council by a finding entered into the record of the proceedings may conclude to be necessary for the purpose of:
(1) Extending or repairing the particular utility or institution; or
(2) Paying interest or principal of any indebtedness incurred in the construction or purchase of the particular utility or institution; or
(3) Creating or adding to a sinking fund for the payment of any indebtedness incurred in the construction or purchase of the particular utility or institution.
[ 1965 c 7 § 35.37.020. Prior: 1897 c 84 § 10, part; RRS § 5644, part.]
NOTES:
*Reviser's note: The "cemetery fund" was renamed the "cemetery account" by 2005 c 365 § 67.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.37 - Fiscal—Cities Under Twenty Thousand and Cities Other Than First Class—Bonds. › 35.37.027 - Validation of preexisting obligations by former city.

RCW 35.37.027
Validation of preexisting obligations by former city.
All elections for the validation of any debt created by any city or town which has since become consolidated with any other city or town shall be by ballot, and the vote shall be taken in the new consolidated city as constituted at the time of the election.
[ 1965 c 7 § 35.37.027. Prior: 1897 c 84 § 12; RRS § 5646.]
NOTES:
Elections: Title 29A RCW.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.37 - Fiscal—Cities Under Twenty Thousand and Cities Other Than First Class—Bonds. › 35.37.030 - Applicability of chapter.

RCW 35.37.030
Applicability of chapter.
The provisions of the remainder of this chapter shall not be applied to cities of the first class nor to borrowing money and issuing bonds by any city or town for the purpose of supplying it with water, artificial light, or sewers if the works for supplying the water, artificial light, or sewers are to be owned and controlled by the city or town.
[ 1965 c 7 § 35.37.030. Prior: (i) 1891 c 128 § 10; RRS § 9548. (ii) 1891 c 128 § 11; RRS § 9549.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.37 - Fiscal—Cities Under Twenty Thousand and Cities Other Than First Class—Bonds. › 35.37.040 - Authority to contract debts—Limits.

RCW 35.37.040
Authority to contract debts—Limits.
Every city and town, may, without a vote of the people, contract indebtedness or borrow money for strictly municipal purposes on the credit of the city or town and issue negotiable bonds therefor in an amount which when added to its existing nonvoter approved indebtedness will not exceed the amount of indebtedness authorized by chapter 39.36 RCW, as now or hereafter amended, to be incurred without the assent of the voters.
When bonds are issued under this section the ordinance providing therefor shall contain a statement showing the value of the taxable property in the city or town, as the term "value of the taxable property" is defined in RCW 39.36.015, together with the amount of the existing nonvoter approved and total indebtedness of the city or town, which indebtedness shall include the amount for which such bonds are issued.
[ 1984 c 186 § 15; 1970 ex.s. c 42 § 12; 1965 c 7 § 35.37.040. Prior: (i) 1891 c 128 § 1; RRS § 9538. (ii) 1891 c 128 § 6, part; RRS § 9544, part.]
NOTES:
Purpose—1984 c 186: See note following RCW 39.46.110.
Severability—Effective date—1970 ex.s. c 42: See notes following RCW 39.36.015.
Limitations upon indebtedness: State Constitution Art. 7 § 2 (Amendments 55, 59), Art. 8 § 6 (Amendment 27), chapter 39.36 RCW, RCW 84.52.050.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.37 - Fiscal—Cities Under Twenty Thousand and Cities Other Than First Class—Bonds. › 35.37.050 - Excess indebtedness—Authority to contract.

RCW 35.37.050
Excess indebtedness—Authority to contract.
Every city and town may, when authorized by the voters of the city or town pursuant to Article VIII, section 6 of the state Constitution at an election held pursuant to RCW 39.36.050, contract indebtedness or borrow money for strictly municipal purposes on the credit of the city or town and issue negotiable bonds therefor in an amount which when added to its existing indebtedness will exceed the amount of indebtedness authorized by chapter 39.36 RCW, as now or hereafter amended, to be incurred without the assent of the voters but will not exceed the amounts of indebtedness authorized by chapter 39.36 RCW, as now or hereafter amended, to be incurred with the assent of the voters.
[ 1984 c 186 § 16; 1965 c 7 § 35.37.050. Prior: (i) 1891 c 128 § 2; RRS § 9539. (ii) 1891 c 128 § 4, part; RRS § 9542, part.]
NOTES:
Purpose—1984 c 186: See note following RCW 39.46.110.
Validation—1969 ex.s. c 191: "Any city or town, which has prior to the effective date of this act [April 25, 1969], submitted to the voters thereof for their ratification or rejection the proposition of incurring indebtedness by the issuance of negotiable bonds in an amount when added to its existing indebtedness will exceed the amount of indebtedness authorized to be incurred without the assent of the voters, but will not exceed the amount of indebtedness authorized by chapter 39.36 RCW, as now or hereafter amended, to be incurred with the assent of the voters, may incur such indebtedness and issue such bonds even though the amount of money desired to be borrowed and the amount of negotiable bonds to be issued therefor were stated in a resolution adopted by the city or town council submitting such proposition to the voters, instead of in an ordinance passed by such council, if all other requirements of law, including, but not limited to the other provisions of RCW 35.37.050 are complied with." [ 1969 ex.s. c 191 § 1.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.37 - Fiscal—Cities Under Twenty Thousand and Cities Other Than First Class—Bonds. › 35.37.090 - General indebtedness bonds—Issuance and sale.

RCW 35.37.090
General indebtedness bonds—Issuance and sale.
All general indebtedness bonds shall be issued and sold in accordance with chapter 39.46 RCW.
[ 1984 c 186 § 17; 1983 c 167 § 36; 1965 c 7 § 35.37.090. Prior: (i) 1891 c 128 § 5, part; RRS § 9543, part. (ii) 1891 c 128 § 6, part; RRS § 9544, part.]
NOTES:
Purpose—1984 c 186: See note following RCW 39.46.110.
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.37 - Fiscal—Cities Under Twenty Thousand and Cities Other Than First Class—Bonds. › 35.37.110 - General indebtedness bonds—Taxation to pay.

RCW 35.37.110
General indebtedness bonds—Taxation to pay.
So long as any general indebtedness bonds are outstanding an amount sufficient to pay the interest upon them as it accrues shall be included in each annual levy for municipal purposes and a sufficient amount shall be included in each annual levy for payment of principal so that all bonds may be paid serially as they mature.
[ 1965 c 7 § 35.37.110. Prior: 1891 c 128 § 8; RRS § 9546.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.37 - Fiscal—Cities Under Twenty Thousand and Cities Other Than First Class—Bonds. › 35.37.120 - General indebtedness bonds—Taxation—Failure to levy—Remedy.

RCW 35.37.120
General indebtedness bonds—Taxation—Failure to levy—Remedy.
If the council of any city or town which has issued general indebtedness bonds fails to make any levy necessary to make principal or interest payments due on the bonds, the owner of any bond or interest payment which has been presented to the treasurer and payment thereof refused because of the failure to make a levy may file the bond together with any unpaid coupons with the county auditor, taking his or her receipt therefor.
The county auditor shall register bonds so filed, and the county legislative authority at its next session at which it levies the annual county tax shall add to the city's or town's levy a sum sufficient to realize the amount of principal and interest past due and to become due prior to the next annual levy to be collected and held by the county treasurer and paid out only upon warrants drawn by the county auditor as the payments mature in favor of the owner of the bond as shown by the auditor's register. Similar levies shall be made in each succeeding year until the bonds and any coupons or interest payments are fully satisfied.
This remedy is alternative and in addition to any other remedy which the owner of such a bond or coupon may have.
[ 2009 c 549 § 2074; 1983 c 167 § 38; 1965 c 7 § 35.37.120. Prior: 1891 c 128 § 9; RRS § 9547.]
NOTES:
Liberal construction—Severability—1983 c 167: See RCW 39.46.010 and note following.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.38 - Fiscal—Depositaries. › 35.38.010 - Designation of depositaries.

RCW 35.38.010
Designation of depositaries.
The treasurer in all cities and towns shall annually at the end of each fiscal year, or at such other times as may be deemed necessary, designate one or more financial institutions which are qualified public depositaries as set forth by the public deposit protection commission as depositary or depositaries for the moneys required to be kept by the treasurer.
[ 1984 c 177 § 1; 1973 c 126 § 1; 1969 ex.s. c 193 § 22; 1965 c 7 § 35.38.010. Prior: 1905 c 103 § 1; RRS § 5568.]
NOTES:
Construction—Severability—1969 ex.s. c 193: See notes following RCW 39.58.010.
Liability of treasurers and state treasurer, public deposits: RCW 39.58.140.
Public depositaries, deposit and investment of public funds: Chapter 39.58 RCW.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.38 - Fiscal—Depositaries. › 35.38.040 - Segregation of collateral.

RCW 35.38.040
Segregation of collateral.
Before any such designation shall entitle the treasurer to make deposits in any financial institution, each financial institution so designated shall segregate eligible securities as collateral as provided by RCW 39.58.050 as now or hereafter amended.
[ 1984 c 177 § 2; 1973 c 126 § 3; 1969 ex.s. c 193 § 25; 1967 c 132 § 6; 1965 c 7 § 35.38.040. Prior: 1945 c 240 § 2; 1935 c 45 § 3; 1931 c 87 § 5; 1909 c 40 § 1; 1907 c 22 § 2; Rem. Supp. 1945 § 5572.]
NOTES:
Construction—Severability—1969 ex.s. c 193: See notes following RCW 39.58.010.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.38 - Fiscal—Depositaries. › 35.38.050 - Treasurer's official bond not affected.

RCW 35.38.050
Treasurer's official bond not affected.
The foregoing provisions of this chapter shall in no way affect the duty of a city or town treasurer to give bond to the city or town for the faithful performance of his or her duties in such amount as may be fixed by the city or town council or other governing body by ordinance.
[ 2009 c 549 § 2075; 1965 c 7 § 35.38.050. Prior: (i) 1905 c 103 § 3; RRS § 5570. (ii) 1907 c 22 § 3; RRS § 5573.]