ORD 2192 ORDINANCE NO .
AN ORDINANCE of the City Council of the City of Camas ,
Washington declaring a future substantial need to protect future
property tax levy capacity .
WHEREAS , Part II of Referendum 47 which modified the " Limitations Upon Regular
Property Taxes " of Chapter 84 . 55 RCW , became effective for the budget year 1998 ; and
WHEREAS , the limitation upon regular property tax authority is now generally restricted
to a " limit factor" , which is equal to inflation measured as the percentage change in the " implicit
price deflator" for personal consumption expenditures as published for the most recent twelve -
month period by the Federal Department of Commerce in September of the year before the taxes
are payable ; and
WHEREAS , this City ' s property tax levy for the budget year 1999 , therefore , cannot
generally exceed the limit factor multiplied by the amount of regular property taxes lawfully
levied by the City in the highest of the three most recent years in which such taxes were levied ,
ith certain increases in assessed valuations as set forth by law ; and
together w
WHEREAS , notwithstanding the foregoing general limitations , Referendum 47 added a
provision , now codified at CW 84 . 55 . 0101 , which permits the City to adopt , as a limit factor , a
percentage increase up to 106 % provided that the Council enters a finding of substantial need and
approves the increasev limit factor by an affirmative vote of a majority plus one vote , and
WHEREAS , the Council has heretofore held a public hearing on the 1999 budget and
following said hearing enacted Ordinance No . 2184 , stating the dollar amount and percentage
increase of . 85 % above the prior year ' s levy , which complies with the limit factor calculation of
RCW 84 . 55 . 010 , and will produce revenue sufficient , together with other revenues , to meet
current expenses in 1999 ; and
WHEREAS , The Council is also cognizant of its responsibility to protect the City ' s levy
authority against adverse consequences to future levy capacity which may result from imposition
of a levy rate less than the 106 % maximum permitted by RCW 84 . 55 . 0101 ; and
WHEREAS , RCW 84 . 55 . 092 specifically provides for protection of future levy capacity
in event a city does not impose a tax levy at the maximum possible level ; and
Ordinance No . Page 2
WHEREAS , the State Department of Revenue has issued a memorandum , dated October
9 , 1998 , concluding that cities which do not utilize the maximum authority of RCW 84 . 55 . 0101 ,
may protect levy capacity in future years up to the maximum allowed by law, by adopting an
ordinance , in addition to the ordinance setting the levy rate for the ensuing year , upon a finding
of future substantial need for establishment of levies as if previous levies had been imposed at
the maximum rate or rates allowed by law ; and
WHEREAS , the Council hereby finds , as a fact, that a future substantial need exists for
protection of the City ' s maximum levy authority pursuant to the foregoing recitations and
pursuant to declaration of needs set forth hereinbelow :
NOW , THEREFORE , THE CITY COUNCIL OF THE CITY OF CAMAS ,
WASHINGTON , DO ORDAIN as follows :
Section 1 . - The City Council does hereby incorporate the foregoing recitals as Findings
of Fact in support of the substantive provisions of this Ordinance and further finds and declares
that future substantial need exists whereby the Council could have employed the authority of
RCW 84 . 55 . 0101 to impose the maximum real property tax levy allowed by law, but chose to
levy a lesser rate anticipated to produce revenues sufficient to meet 1999 current expenses .
Section 2 . - The City Council does hereby find and declare the specific needs and projects
described below to constitute the aforesaid future substantial need to protect the highest lawful
levy to protect future levy capacity above the rate of inflation up to the maximum allowed by
law .
a . Additional staffing and equipment for fire suppression , police protection ,
and fire and crime prevention demands .
snow removal , sweeping and improvements to city
b . Ongoing maintenance ,
streets , storm drainage , and sidewalks .
c . Design , construction, and operations of a new fire station on real property
recently purchased in Grass Valley .
d . Design and construction for remodel , expansion , or construction of a new
City Hall .
e . Additional equipment and staffing to maintain the City ' s park properties
including significant upgrades to the municipal swimming pool .
Section 3 . This Ordinance shall not be codified within the Camas Municipal Code .
Ordinance No . Page 3
Section 4 . This Ordinance shall be in full force and effect five ( 5 ) days after passage by
not less than a majority plus one vote of the City Council , and publication .
a
O*Ne
PASSED by the Council and APPROVED by the Mayor this day of February ,
1999 .
SIGNED : L2
Mayor
ATTEST :
Clerk
d
APPRU D a5 to form :
-1 IVA
City Attorney
' o
CITY OF CAMAS
. 616 Northeast Fourth Avenue
P. O . Box 1055
Camas , Washington 98607
http : //www , ci . camas . wa , usIz
February 9 , 1999
I, Joan M . Durgin, City Clerk of the . City of Camas , certify that the attached is a true and
correct copy of Ordinance No . 2192 which declares a future substantial need to protect
future property tax levy capacity .
Joan M . Durgin
Administration Building Finance Fire Police Public Works Parks & Recreation
360 . 834 . 6864 360 . 834 . 8860 360 . 834 . 2462 360 . 834 . 2262 360 . 834 . 4151 360 . 834 . 3451 360 . 834 . 7092