13 chapters · 167 sections in this title.
RCW 54.24.018 Acquisition of property—Adoption of plan—Bonds or warrants—Special funds.
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(1) Whenever the commission shall deem it advisable that the public utility district purchase, purchase and condemn, acquire, or construct any such public utility, or make any additions or betterments thereto, or extensions thereof, the commission shall provide therefor by resolu…
RCW 54.24.020 General obligation bonds, revenue obligations for cost of utilities.
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Whenever the commission of a public utility district, organized pursuant to chapter 1 of the Laws of 1931 (sections 11605 et seq. of Remington's Revised Statutes) shall deem it advisable that the district purchase, purchase and condemn, acquire or construct any public utility, or…
RCW 54.24.030 Revenue obligations—Special fund—Form, term, payment, etc.—Resolution of authority, contents—Contracts for future sale.
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(1) Whenever the commission shall deem it advisable to issue revenue obligations for the purpose of defraying the cost or part of the cost of such public utility or any additions or betterments thereto or extensions thereof, it shall have power as a part of such plan and system t…
RCW 54.24.040 Considerations in creating special fund—Status of claims against fund—When lien attaches.
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In creating any special fund for the payment of revenue obligations, the commission shall have due regard to the cost of operation and maintenance of the plant or system constructed or added to, and to any proportion or amount of the revenues previously pledged as a fund for the …
RCW 54.24.050 Covenants to secure owners of revenue obligations.
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Any resolution creating any such special fund or authorizing the issue of revenue obligations payable therefrom, or by such alternate method of payment as may be provided therein, shall specify the title of such revenue obligations as determined by the commission and may contain …
RCW 54.24.060 Sale, delivery of revenue obligations.
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(1) Such utility revenue obligations shall be sold and delivered in such manner, at such rate or rates of interest and for such price or prices and at such time or times as the commission shall deem for the best interests of the district. The commission may, if it deem it to the …
RCW 54.24.070 Prima facie validity of revenue obligations.
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The state auditor need not register, certify, nor sign revenue obligations after July 26, 1981. These obligations shall be held in every action, suit, or proceeding in which their validity is or may be brought into question prima facie valid and binding obligations of the distric…
RCW 54.24.080 Rates and charges—Waiver of connection charges for low-income persons.
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(1) The commission of each district which shall have revenue obligations outstanding shall have the power and shall be required to establish, maintain, and collect rates or charges for electric energy and water and other services, facilities, and commodities sold, furnished, or s…
RCW 54.24.090 Funding, refunding revenue obligations.
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Whenever any district shall have outstanding any utility revenue obligations, the commission shall have power by resolution to provide for the issuance of funding or refunding revenue obligations with which to take up and refund such outstanding revenue obligations or any part th…
RCW 54.24.100 Execution of revenue obligations—Signatures.
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(1) All revenue obligations, including funding and refunding revenue obligations, shall be executed in such manner as the commission may determine: PROVIDED, That warrants may be signed as provided in RCW 54.24.010. Any interest coupons attached to any revenue obligations may be …
RCW 54.24.110 Laws and resolutions as contract.
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The provisions of chapter 182, Laws of 1941 and the provisions of chapter 1, Laws of 1931, not hereby superseded, and of any resolution or resolutions providing for the issuance of any revenue obligations as herein set forth shall constitute a contract with the holder or holders …
RCW 54.24.120 Obligations as lawful securities and investments.
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All bonds, warrants, and revenue obligations issued under the authority of chapter 1, Laws of 1931 and chapter 182, Laws of 1941 shall be legal securities, which may be used by any bank or trust company for deposit with the state treasurer, or any county, city, or town treasurer,…
RCW 54.24.200 Local improvement guaranty fund.
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Every public utility district in the state is hereby authorized, by resolution, to create a fund for the purpose of guaranteeing, to the extent of such fund, and in the manner hereinafter provided, the payment of such of its local improvement bonds and/or warrants as the commissi…
RCW 54.24.210 Local improvement guaranty fund—Duties of the district.
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To comply with the requirements of setting aside and paying into the local improvement guaranty fund a proportion of the monthly gross revenues of the public utilities of a district, for which guaranteed local improvement bonds and/or warrants have been issued and are outstanding…
RCW 54.24.220 Local improvement guaranty fund—Warrants to meet liabilities.
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When a bond, warrant, or any coupon or interest payment guaranteed by the guaranty fund matures and there are not sufficient funds in the local utility district bond redemption fund to pay it, the county treasurer shall pay it from the local improvement guaranty fund of the publi…
RCW 54.24.230 Local improvement guaranty fund—Certificates of delinquency—Contents, purchase, payment, issuance, sale.
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Within twenty days after the date of delinquency of any annual installment of assessments levied for the purpose of paying the local improvement bonds and/or warrants of a district guaranteed hereunder, the county treasurer shall compile a statement of all installments delinquent…
RCW 54.24.240 Local improvement guaranty fund—Certificates of delinquency—Redemption, foreclosure.
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The certificates of delinquency may be redeemed by the owner of the property assessed at any time up to two years from the date of foreclosure of the certificate.If a certificate is not redeemed on the second occurring first day of January, after its issuance, the county treasure…
RCW 54.24.250 Local improvement guaranty fund—Subrogation of district as trustee of fund, effect on fund, disposition of proceeds.
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When there is paid out of a guaranty fund any sum on the principal or interest upon local improvement bonds, and/or warrants, or on the purchase of certificates of delinquency, the public utility district, as trustee, for the fund, shall be subrogated to all rights of the owner o…
RCW 54.24.260 Local improvement guaranty fund—Rights and remedies of bond or warrant holder which shall be printed on bond or warrant—Disposition of balance of fund.
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Neither the holder nor the owner of local improvement bonds and/or warrants guaranteed hereunder shall have a claim therefor against the public utility district, except for payment from the special assessment made for the improvement for which the bonds and/or warrants were issue…
RCW 54.28.010 Definitions.
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As used in this chapter:(1) "Operating property" means all of the property utilized by a public utility district in the operation of a plant or system for the generation, transmission, or distribution of electric energy for sale;(2) "Taxing districts" means counties, cities, town…
RCW 54.28.011 "Gross revenue" defined.
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"Gross revenue" means the amount received from the sale of electric energy, which also includes any regularly recurring charge billed to consumers as a condition of receiving electric energy, and excluding any tax levied by a municipal corporation upon the district pursuant to RC…
RCW 54.28.020 Tax imposed—Rates—Additional tax imposed.
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(1) There is hereby levied and there shall be collected from every district a tax for the act or privilege of engaging within this state in the business of operating works, plants or facilities for the generation, distribution and sale of electric energy. With respect to each suc…
RCW 54.28.025 Tax imposed with respect to thermal electric generating facilities—Rate—Additional tax imposed.
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(1) There is hereby levied and there shall be collected from every district operating a thermal electric generating facility, as defined in RCW 54.28.010 as now or hereafter amended, having a design capacity of two hundred fifty thousand kilowatts or more, located on a federal re…
RCW 54.28.040 Tax computed—Payment—Penalties—Disposition.
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(1) Before May 1st of each calendar year through calendar year 2018, the department of revenue must compute the tax imposed by this chapter for the last preceding calendar year and notify the district of the amount thereof, which shall be payable on or before the following June 1…
RCW 54.28.050 Distribution of tax.
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(1) Except as provided in subsection (2) of this section, the department of revenue must instruct the state treasurer, after placing thirty-seven and six-tenths percent of the taxes collected under RCW 54.28.020(1) in the state general fund to be dedicated for the benefit of the …
RCW 54.28.055 Distribution of tax proceeds from thermal electric generating facilities.
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(1) Except as provided in subsection (3) of this section, the department of revenue must instruct the state treasurer to distribute the amount collected under RCW 54.28.025(1) as follows:(a) Fifty percent to the state general fund for the support of schools; and(b) Twenty-two per…
RCW 54.28.060 Interest.
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Interest at the rate as computed under RCW 82.32.050(2) shall be added to the tax hereby imposed from the due date until the date of payment. The tax shall constitute a debt to the state and may be collected as such.[ 1996 c 149 s 12; 1957 c 278 s 6. Prior: 1949 c 227 s 1(e); 194…
RCW 54.28.070 Municipal taxes—May be passed on.
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Any city or town in which a public utility district operates works, plants or facilities for the distribution and sale of electricity shall have the power to levy and collect from such district a tax on the gross revenues derived by such district from the sale of electricity with…
RCW 54.28.080 Additional tax for payment on bonded indebtedness of school districts.
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Whenever any district acquires an operating property from any private person, firm, or corporation and a portion of the operating property is situated within the boundaries of any school district and at the time of such acquisition there is an outstanding bonded indebtedness of t…
RCW 54.28.090 Deposit of funds to credit of certain taxing districts—Retention and distribution of tax proceeds for county with district owned by another county.
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(1) The county legislative authority of each county must direct the county treasurer to deposit funds to the credit of each taxing district in the county, other than school districts, according to the manner they deem most equitable; except not less than an amount equal to three-…
RCW 54.28.100 Use of moneys received by taxing district.
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All moneys received by any taxing district shall be used for purposes for which state taxes may be used under the provisions of the state constitution.[ 1957 c 278 s 11.]Notes:Revenue and taxation: State Constitution Art. 7.
RCW 54.28.110 Voluntary payments by district to taxing entity for removal of property from tax rolls.
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Whenever, hereafter, property is removed from the tax rolls as a result of the acquisition of operating property or the construction of a generating plant by a public utility district, such public utility district may make voluntary payments to any municipal corporation or other …
RCW 54.28.120 Amount of tax if district acquires electric utility property from public service company.
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In the event any district hereafter purchases or otherwise acquires electric utility properties comprising all or a portion of an electric generation and/or distribution system from a public service company, as defined in RCW 80.04.010, the total amount of privilege taxes imposed…
RCW 54.28.125 Public utility district privilege tax—Tools for administration.
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(1) The following provisions of chapter 82.32 RCW apply with respect to the state taxes administered by the department of revenue under this chapter, unless the context clearly requires otherwise: RCW 82.32.050, 82.32.060, 82.32.070, 82.32.080, 82.32.085, 82.32.090, 82.32.100, 82…
RCW 54.28.140 Tax preferences—Expiration dates.
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(1) See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.(2) See RCW 82.32.808 for reporting requirements for any new tax preference for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1722.]Notes:Effective date—2013 2…
RCW 54.32.001 Actions subject to review by boundary review board.
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Actions taken under chapter 54.32 RCW may be subject to potential review by a boundary review board under chapter 36.93 RCW.[ 1989 c 84 s 49.]
RCW 54.32.010 Consolidation of districts—Property taxed—Boundaries enlarged.
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Two or more contiguous public utility districts may become consolidated into one public utility district after proceedings had as required by *sections 8909, 8910 and 8911, of Remington's Compiled Statutes of Washington, PROVIDED, That a ten percent petition shall be sufficient; …
RCW 54.32.040 Right of countywide utility district to acquire distribution properties.
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Upon the formation of a countywide public utility district in any county such district shall have the right, in addition to any other right provided by law, to acquire by purchase or condemnation any electrical distribution properties in the county from any other public utility d…
RCW 54.36.010 Definitions.
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As used in this chapter:"Public utility district" means public utility district or districts or a joint operating agency or agencies."Construction project" means the construction of generating facilities by a public utility district. It includes the relocation of highways and rai…
RCW 54.36.020 Increased financial burden on school district—Determination of number of construction pupils.
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When as the result of a public utility district construction project a school district considers it is suffering an increased financial burden in any year during the construction project, it shall determine the number of construction pupils enrolled in the school district on the …
RCW 54.36.030 Compensation of school district for construction pupils—Computation.
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If the subsequent-year enrollment exceeds one hundred and three percent of the base-year enrollment, the public utility district shall compensate the school district for a number of construction pupils computed as follows:(1) If the subsequent-year enrollment of nonconstruction p…
RCW 54.36.040 Compensation of school district for construction pupils—Amount to be paid.
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The compensation to be paid per construction pupils as computed in RCW 54.36.030 shall be one-third of the average per-pupil cost of the local school district, for the school year then current.[ 1957 c 137 s 4.]
RCW 54.36.050 Compensation of school district for construction pupils—How paid when more than one project in the same school district.
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If more than one public utility district or joint operating agency is carrying on a construction project in the same school district, the number of construction pupils for whom the school district is to receive compensation shall be computed as if the projects were constructed by…
RCW 54.36.060 Power to make voluntary payments to school district for capital construction.
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Public utility districts are hereby authorized to make voluntary payments to a school district for capital construction if their construction projects cause an increased financial burden for such purpose on the school district.[ 1957 c 137 s 6.]
RCW 54.36.070 Increased financial burden on county or other taxing district—Power to make payments.
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Public utilities are hereby authorized to make payments to a county or other taxing district in existence before the commencement of construction on the construction project which suffers an increased financial burden because of their construction projects, but such amount shall …
RCW 54.36.080 Funds received by school district—Equalization apportionment.
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The funds paid by a public utility district to a school district under the provisions of this chapter shall not be considered a school district receipt by the superintendent of public instruction in determining equalization apportionments under *RCW 28.41.080.[ 1957 c 137 s 8.]No…
RCW 54.40.010 Five commissioner districts—Requirements.
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A five commissioner public utility district is a district that (1) either: (a) Has or had a license from the federal power commission to construct a hydroelectric project of an estimated cost of more than two hundred and fifty million dollars, including interest during constructi…
RCW 54.40.020 Existing districts—Qualifications—Voters' approval.
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Every public utility district which on September 21, 1977, shall be in existence and have such a license shall be qualified to become a five commissioner district upon approval of the voters of said district, and every public utility district which on September 21, 1977, shall ha…
RCW 54.40.030 Transmittal of copies of federal hydroelectric license to county auditor.
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Within five days after a public utility district shall receive a license from the federal power commission to construct a hydroelectric project of an estimated cost of more than two hundred and fifty million dollars, including interest during construction, or, in the case of a di…
RCW 54.40.040 Criteria, election to reclassify as a five commissioner district—Ballot form—Vote required.
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A public utility district that has or had a license from the federal power commission to construct a hydroelectric project of an estimated cost of more than two hundred fifty million dollars, including interest during construction, or has a population of five hundred thousand or …