1. The Local Education Program Enhancement Funds appropriated by the Legislature in section 506 of chapter 7, Laws of 1987, 1st Ex. Sess., are block grant funds and therefore are "levy reduction funds" as defined in RCW 84.52.0531 as amended by the 1987 Legislature. 2. The Legislature is not legally required to specify whether appropriations for new programs or program enhancements are "levy reduction funds," but labeling by the Legislature greatly aids in determining legislative intent.
Mosquito Control Districts have no authority to impose taxes except those authorized by voters of such districts. A special one mill levy may be authorized for general expenses during the first year after the district's organization; thereafter levies may be imposed only to retire general obligation bonds, the proceeds of which used for capital purposes only. Such districts cannot share millage within the 40 mill limit with other taxing districts.
Chapter 253, Laws of 1955, applies to all special levies imposed for school districts after the effective date of the act regardless of when the elections authorizing such special levies may have been held.
County commissioners should not levy special tax as authorized by a special school district election if sufficient funds have otherwise become available to meet all budgeted expenditures of the district including those authorized by the election.