Title 53 — Title 53 PORT DISTRICTS
24 chapters · 280 sections in this title.
RCW 53.36.010 District treasurer.
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The treasurer of the county in which a port district is located shall be treasurer of the district unless the commission of a port district which has for the last three consecutive years received annual gross operating revenues of one hundred thousand dollars or more, excluding t…
RCW 53.36.015 Payment of claims—Use of warrants and checks.
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A port district that acts as its own treasurer as provided in RCW 53.36.010 may by resolution adopt a policy for the payment of claims or other obligations of the port district, which are payable out of solvent funds, electing either to pay obligations by warrant or by check. How…
RCW 53.36.020 Tax levy—Limitation.
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A district may raise revenue by levy of an annual tax not to exceed forty-five cents per thousand dollars of assessed value against the assessed valuation of the taxable property in such port district for general port purposes, including the establishment of a capital improvement…
RCW 53.36.030 Indebtedness—Limitation.
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*** CHANGE IN 2026 *** (SEE 6132.SL) ***(1)(a) Except as provided in (b) of this subsection, a port district may at any time contract indebtedness or borrow money for district purposes and may issue general obligation bonds therefor not exceeding an amount, together with any exis…
RCW 53.36.040 Funds in anticipation of revenues—Warrants.
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(1) Any port commission is hereby authorized, prior to the receipt of taxes raised by levy, to borrow money or issue the warrants of the district in anticipation of the revenues to be derived by such district and such warrants shall be redeemed from the first money available from…
RCW 53.36.050 County treasurer—General and special funds—Depositories—Investment of excess funds.
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The county treasurer acting as port treasurer shall create a fund to be known as the "Port of . . . . . . Fund," into which shall be paid all money received by him or her from the collection of taxes in behalf of such port district, and shall also maintain such other special fund…
RCW 53.36.060 Incidental expense fund.
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The port commission of any port district may, by resolution, create an incidental expense fund in such amount as the port commission may direct. Such incidental expense fund may be kept and maintained in a bank or banks designated in the resolution creating the fund, and such dep…
RCW 53.36.070 Levy for dredging, canal construction, or land leveling or filling purposes.
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Any port district organized under the laws of this state shall, in addition to the powers otherwise provided by law, have the power to raise revenue by the levy and collection of an annual tax on all taxable property within such port district of not to exceed forty-five cents per…
RCW 53.36.080 Collection of levies for dredging, canal construction, or land leveling or filling purposes.
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Whenever such additional levy for dredging, canal construction, or land leveling or filling purposes shall have been authorized by the electors of the district at an election, held subsequent to the time of making the levy for the district for general purposes, in any year, such …
RCW 53.36.100 Levy for industrial development district purposes—Notice—Petition—Election.
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(1) A port district having adopted a comprehensive scheme of harbor improvements and industrial developments may thereafter raise revenue, for six years only, and a second six years if the procedures are followed under subsection (2) of this section, in addition to all other reve…
RCW 53.36.110 Levy for industrial development district purposes—Excess funds to be used solely for retirement of general obligations.
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In the event the levy herein authorized shall produce revenue in excess of the requirements to complete the projects of a port district then provided for in its comprehensive scheme of harbor improvements and industrial developments or amendments thereto, said excess shall be use…
RCW 53.36.120 Expenditures for industrial development, trade promotion, or promotional hosting—Budgeting required.
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Under the authority of Article VIII, section 8, of the state Constitution, port district expenditures for industrial development, trade promotion or promotional hosting shall be pursuant to specific budget items as approved by the port commission at the annual public hearings on …
RCW 53.36.130 Expenditures for industrial development, trade promotion, or promotional hosting—Source and amount of funds.
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Funds for promotional hosting expenditures shall be expended only from gross operating revenues and shall not exceed one percent thereof upon the first two million five hundred thousand dollars of such gross operating revenues, one-half of one percent upon the next two million fi…
RCW 53.36.140 Expenditures for industrial development, trade promotion, or promotional hosting—Rules and regulations—Authorizations—Vouchers.
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Port commissions shall adopt, in writing, rules and regulations governing promotional hosting expenditures by port employees or agents. Such rules shall identify officials and agents authorized to make such expenditures and the approved objectives of such spending. Port commissio…
RCW 53.36.150 Expenditures for industrial development, trade promotion, or promotional hosting—Duties of state auditor.
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The state auditor shall, as provided in chapter 43.09 RCW:(1) Audit expenditures made pursuant to RCW 53.36.120 through 53.36.150; and(2) Promulgate appropriate rules and definitions as a part of the uniform system of accounts for port districts to carry out the intent of RCW 53.…
RCW 53.36.160 Multiyear levy periods—Requirements.
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(1)(a) A port district having adopted a comprehensive scheme of harbor improvements and industrial developments may thereafter raise revenue through:(i) A first multiyear levy period, if it meets the requirements of this subsection (1);(ii) A second multiyear levy period, if it m…