AGO 1949-51 No. 153.

• Case Date: November 03, 1949
• Court: Washington

Washington Attorney General Opinions 1949. AGO 1949-51 No. 153. November 3, 1949[Orig. Op. Page 1]PRIVATETOWNSHIPS - TAX LEVY - EXCESS OF TWO MILLSA township having a population of less than five thousand inhabitants is not empowered to levy property taxes at a rate in excess of two mills, even when so authorized by a vote of its electors.Honorable Boone Hardin Prosecuting Attorney Whatcom County Bellingham, WashingtonCite as: AGO 1949-51 No. 153Dear Sir: We have your letter of October 20, 1949, in which you ask the following question: Where a township having a population of less than five thousand inhabitants has an outstanding warrant indebtedness, issued for the purpose of providing funds for 1949 current expenses, may it levy its property tax at a rate in excess of the two mills authorized by law in order to retire such indebtedness, if so authorized by a vote of its electors? The conclusion reached may be summarized as follows: A township having a population of less than five thousand inhabitants is not empowered to levy property taxes at a rate in excess of two mills, even when so authorized by a vote of its electors. ANALYSIS In your letter of request you have referred to our opinion to you, rendered August 18, 1949, relative to the situation where certain townships in your county received no revenue from property taxation to provide for current expenses during the year 1949 due to the fact that no levy was made. You state that pursuant to our [Orig. Op. Page 2] opinion certain townships incurred a warrant indebtedness by following the procedure authorized by law. Your present question involves the power of the township to levy excess millage in order to retire this debt. Apparently the entire two mills authorized by law is needed to provide revenue for current expenses during the forthcoming year. Townships have only such power to tax as has been delegated to them by the legislature. Rem. Rev. Stat. 11371; Great Northern Railway Company v. Glover, 194 Wash. 146, 77 P. (2d) 598; Opportunity Township v. Kingsland, 194 Wash. 229, 77 P. (2d) 793. The electorate cannot enlarge upon the powers of a municipal corporation in absence of legislative authority. In order to determine that a township has authority to levy a tax in excess of two mills for the purpose of retiring this indebtedness, we must find a specific delegation of...