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STATE OF WASHINGTON
County of Jefferson
In the Matter of an Ordinance Establishing Policy }
Regarding the Basis of Decision Making for the }
Use of Banked Capacity }
ORDINANCE NO. 18-1220-04
WHEREAS, the Board of County Commissioners has the authority under WAC
458-19-065 to levy any or all of the prior years unlevied portions of the maximum
property tax levy (known as Banked Capacity) when setting the ad valorem property tax
levies; and,
WHEREAS, the Board of County Commissioners has publicly stated that Banked
Capacity should ordinarily not be used without input from the citizens of the County;
and,
WHEREAS, the Board of County Commissioners desires to use Banked Capacity
for emergencies.
NOW, THEREFORE, BE IT HEREBY ORDAINED, that the Board of
Commissioners hereby wish to document the criteria to be applied when considering the
use of Banked Capacity.
Section 1 - Emer2ency Uses
A. Declaration: The Board of County Commissioners may by a simple majority
vote declare an emergency to exist.
B. Form of Declaration: Such a declaration must take the form of a resolution that
is approved at a regular public meeting; the resolution must state the specific
nature of the emergency and the basis of determining the amount of Banked
Capacity that will be levied.
Section 2 - Non-Emere:encv Uses
A. Declaration of Ballot Question: The Board of County Commissioners may by
unanimous vote add a specific advisory (non-binding) ballot question or a regular
(binding) ballot question, which is to be placed on the ballot for the election
occmring closest to settling the ad valorem property tax levies.
B. Form of Declaration: Such a declaration must take the form of a resolution that
is approved at a regular public meeting. The resolution must include the specific
proposed language for the ballot question and must state the specific nature of the
emergency and the basis of determining the amount of Banked Capacity that will
be levied. The resolution must also specify whether the ballot question will be an
advisory (non-binding) ballot question or a regular (binding) ballot question. Any
ballot language shall be subject to legal review pursuant to Title 29A RCW.
Page 1 of2
Ordinance No. 18-1220-04 : Establishing Policy regarding the Basis of Decision Making for the
Use of Banked Capacity.
Section 3 - Severability
Should any article, subsection, provision, clause or portion of this ordinance or of the
statutes adopted by reference herein, be found invalid, the remainder of the articles,
subsections, provisions, clauses or portions of this ordinance or of the statutes adopted by
reference herein, not expressly held to be invalid shall continue in full force and effect.
Section 4 - Interpretàtion
In the event any other County ordinance, whether or not codified, is in conflicfwith any
of the terms of this ordinance, the more stringent shall be construed as applicable.
Section 5 - Effective Date
The effective date of the policies and procedures imposed by this ordinance shall be the
27th day of December, 2004.
APPROVED this 20th day of December
, 2004
JEFFERSON COUNTY
BOARD OF CO SI S
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Dan Tittemess, Member
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atrick M. Rodgers, Member
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APPROVED A TO FORM \
oí)a;u-J r ~t W 0 '1
Deputy Prosecuting Atto ey