Washington Law Review




The seventeenth amendment to the state constitution provides Washington with one of the most restrictive property tax systems in the nation. Under its provisions the aggregate of tax levies upon real and personal property in any given taxing district may not exceed forty mills on the dollar of assessed valuation in any one year. Moreover, the forty mill limit may be exceeded only when three fifths of the electors voting authorize an excess levy. The amendment further provides that the election is not valid unless the number of persons voting constitutes not less than forty per cent of the total number of votes cast in the taxing district in the last preceding general election.

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