Wash. Rev. Code § 36.68.525
A park and recreation service area may impose regular property tax levies in an amount equal to sixty cents or less per thousand dollars of assessed value of property in the service area in each year for six consecutive years when specifically authorized so to do by a majority of at least three-fifths of the voters thereof approving a proposition authorizing the levies submitted not more than twelve months prior to the date on which the proposed initial levy is to be made and not oftener than twice in such twelve-month period, either at a special election or at the regular election of the service area, at which election the number of voters voting "yes" on the proposition must constitute three-fifths of a number equal to forty percent of the number of voters voting in the service area at the last preceding general election when the number of voters voting on the proposition does not exceed forty percent of the number of voters voting in such taxing district in the last preceding general election; or by a majority of at least three-fifths of the voters thereof voting on the proposition if the number of voters voting on the proposition exceeds forty per centum of the number of voters voting in such taxing district in the last preceding general election. A proposition authorizing such tax levies may not be submitted by a park and recreation service area more than twice in any twelve-month period. Ballot propositions must conform with RCW 29A.36.210. If a park and recreation service area is levying property taxes, which in combination with property taxes levied by other taxing districts result in taxes in excess of the limitation provided for in RCW 84.52.043(2), the park and recreation service area property tax levy must be reduced or eliminated as provided in RCW 84.52.010.
RCW 36.68.525
Effective date- 2010 c 106 : See note following RCW 35.102.145.
Intent-1994 c 156: See note following RCW 36.69.140.
Purpose-1984 c 131 ss 3-9: See note following RCW 29A.36.210.