56 chapters · 633 sections in this title.
RCW 39.114.010 Definitions.
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*** CHANGE IN 2026 *** (SEE 2451-S2.SL) ***The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Assessed value of real property" means the valuation of taxable real property as placed on the last completed assessment rol…
RCW 39.114.020 Designation of increment areas by local governments—Project analysis—Fees may be charged to private developers—Mitigation plan with fire protection districts or regional fire protection service authorities—Reimbursement of costs—Ordinance adoption requirements.
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*** CHANGE IN 2026 *** (SEE 2451-S2.SL) ***(1) A local government may designate an increment area under this chapter and use the tax allocation revenues to pay public improvement costs, subject to the following conditions:(a) The local government must adopt an ordinance designati…
RCW 39.114.030 Public improvements.
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*** CHANGE IN 2026 *** (SEE 2451-S2.SL) ***(1) Public improvements that are financed under this chapter may be undertaken and coordinated with other programs or efforts undertaken by the local government and other taxing districts and may be funded in part from revenue sources ot…
RCW 39.114.040 Notice.
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*** CHANGE IN 2026 *** (SEE 2451-S2.SL) ***The local government designating the increment area must:(1) Provide written notice to the governing body of each taxing district within which the increment area is located a minimum of 90 days before submitting the project analysis to t…
RCW 39.114.050 Apportionment of taxes.
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*** CHANGE IN 2026 *** (SEE 2451-S2.SL) ***Apportionment of taxes shall be as follows:(1) Commencing in the calendar year immediately following the calendar year in which the increment area takes effect in accordance with RCW 39.114.020, the county treasurer shall distribute rece…
RCW 39.114.060 General indebtedness—Security.
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(1) A local government designating an increment area may incur general indebtedness, and issue general obligation bonds or notes to finance the public improvements and retire the indebtedness, in whole or in part, from tax allocation revenues it receives.(2) The general indebtedn…
RCW 39.114.070 Direct or collateral attacks.
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A direct or collateral attack on the designation of the increment area or the allocation of regular property tax revenues in conformance with applicable legal requirements, including this chapter, may not be commenced more than 30 days after adoption of the ordinance as required …
RCW 39.114.080 Revenue bonds—Issuance.
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(1) A local government may issue revenue bonds to fund revenue-generating public improvements, or portions of public improvements, that are located within an increment area and that it is authorized to provide or operate. Whenever revenue bonds are to be issued, the legislative a…
RCW 39.114.090 Supplemental nature of chapter.
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This chapter supplements and neither restricts nor limits any powers that the state or any local government might otherwise have under any laws of this state.[ 2021 c 207 s 9.]