027-09 - Ordinance - Property Tax Levy for 2010Introduced by:
City Treasurer
Requested by:
City Treasurer
Drafted by:
City Treasurer
Introduced:
November 24, 2009
Adopted:
November 24, 2009
ORDINANCE NO. 027-09
AN ORDINANCE OF THE CITY OF PORT ORCHARD,
WASHINGTON MAKING A DECLARATION OF SUBSTANTIAL
NEED FOR PURPOSES OF SETTING THE LIMIT FACTORAT ioo
FOR THE PROPERTY TAX LEVY FOR 2010
WHEREAS, the City of Port Orchard's population is over Ten Thousand (io,000);
and
WHEREAS, pursuant to RCW 84.55•oro and 84.55.005(2)(c), the City Council
previously adopted an Ordinance setting the amount of property taxes to be levied for the
year 2oio; and
WHEREAS, RCW 84.55•010 provides that a taxing jurisdiction may levy taxes in an
amount no more than the limit factor multiplied by the highest levy of the most recent three
years plus additional amounts, including but not limited to those resulting from new
construction, annexation, and improvements to property; and
WHEREAS, "inflation" as defined by RCW 84.55.005 is minus (-) o.848 percent
and the limit factor is 99.152 percent, meaning the maximum amount of taxes that may be
levied in the City of Port Orchard in 2009 for collection in 2010 would decrease except for
the amounts resulting from new construction, annexation, improvements to property, and
other amounts allowed by statute; and
WHEREAS, RCW 84.55.005(2)(b) and 84.55•0101 provide for use of an alternative
limit factor of ios percent or less with a finding of substantial need by a majority plus one
approval of the City Council, and RCW 84.55.092 provides for the protection of future levy
capacity; and
WHEREAS, the Port Orchard City Council has determined that, due to the
combined factors of increased cost of operations, a reduction in sales tax receipts, and the
desire to provide an adequate level of City services now and in the future, within the
constraints of economic conditions currently prevailing, there is a substantial need to set
the limit factor at t00% for purposes of calculating the maximum allowable levy amount for
the 2010 levy; , in order to preserve the city's levy capacity in the event this levy capacity is
needed in future years; and
Ordinance No.0277-09
Pasie 2 of 2
WHEREAS, the City Council recognizes that by operation of chapter 84.55 RCW
and state law, the levy amount approved in Ordinance No. 025-09 will be reduced to an
amount equal to a $o (o%) increase over the 2009 levy amount (exclusive of adjustments
attributable to new construction, improvements to property, any increase in the values of
state assessed property and any annexations that have occurred); now, therefore,
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON,
DO ORDAIN AS FOLLOWS:
SECTION i. For the reasons set forth above, a finding is made of substantial need
under RCW 84.55•oroi, and therefore a limit factor of i00% shall be used for the property
tax levy for 2010.
SECTION 2. This ordinance shall be in full force and effect five (5) days after
posting and publication as required bylaw. A summary of this Ordinance maybe published
in lieu of the entire ordinance, as authorized by State Law.
PASSED by a majority, plus one of the City Council of the City of P rt Orchard,
APPROVED by the Mayor and attested by the Clerk in authentfi ti� sryej passage this
24th day of November, 2009. k
A ST:
Patricia J. Kirkpatrick, City Clerk
APPROVED AS TO FORM:
Gregory A J oby, C' ttorney
Sponsored by:
ohn Clauson, Councilmember
NOTICE OF CITY OF PORT ORCHARD
ORDINANCE
The following is a summary of an Ordinance approved by the Port Orchard City Council at their regular
Council meeting held November 24, 2009.
ORDINANCE NO. 027-09
AN ORDINANCE OF THE CITY OF PORT ORCHARD,
WASHINGTON MAKING A DECLARATION OF SUBSTANTIAL
NEED FOR PURPOSES OF SETTING THE LIMIT FACTOR AT
loo % FOR THE PROPERTY TAX LEVY FOR 2010
Copies of Ordinance No. 027-09 is available for review at the office of the City Clerk of the City of Port
Orchard. Upon written request a statement of the full text of the Ordinance will be mailed to any
interested person without charge. Thirty days after publication, copies of Ordinance No. 027-09 will be
provided at a nominal charge.
City of Port Orchard
Patti Kirkpatrick
City Clerk
Publish; Port Orchard Independent
December 4, 2009