Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1953 No. 462 -
Attorney General Don Eastvold

WATER DISTRICT TAXES.

 Section 1, chapter 62, Laws of 1951 was amended by Section 4, chapter 25, Laws of 1951, 2nd Ex. Sess. to reduce the maximum general levy from four mills to two mills.

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                                                                 January 19, 1953 

Honorable Wally Carmichael
State Representative, 38th District
Washington State Legislature
Olympia, Washington                                                                                                              Cite as:  AGO 51-53 No. 462

 Dear Sir: 

            We acknowledge receipt of your letter of January 9, 1953, in which you inquire whether section 1, chapter 62, Laws of 1951 was repealed by section 4, chapter 25, Laws of 1951, 2nd Ex. Sess.

           Our conclusion is summarized as follows:

             Section 1, chapter 62, Laws of 1951 was amended by section 4, chapter 25, Laws of 1951, 2nd Ex. Sess., to reduce the maximum general levy from four mills to two mills.

                                                                      ANALYSIS

             Section 4, chapter 25, Laws of 1951, 2nd Ex. Sess. amends RCW 57.20.100, as derived from section 1, chapter 62, Laws of 1951, reducing the general levy on all property within a water district where a fire department is maintained from "not to exceed four mills" to "not to exceed two mills."  This is essentially the only change in the two sections referred to.  It is the opinion of this office that the four mill provision is no longer the law.  It appears that a water district maintaining a fire department is now governed by the two mill provision of the latter act.

              [[Orig. Op. Page 2]]

            This opinion pertains only to a water district maintaining a fire department pursuant to RCW 57.16.010 to 57.16.040, inclusive.  It must be distinguished from a water district having property within the boundaries of a fire protection district created under RCW 52.04.010 to 52.04.160, inclusive, but this was also the case under the earlier act.

 Very truly yours,
DON EASTVOLD
Attorney General 

ANDY ENGERBRETSEN
Assistant Attorney General