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Understanding
the Levy SheeT
DEFINITION:
RCW
84.52.050 defines a taxing district as "any political
subdivision, municipal corporation, or other governmental agency
authorized by law to levy or have levied for it a property
tax." The State of Washington is a taxing district -
the state levy is for the support of common schools (RCW
84.52.065 and 84.52.067). "Senior" taxing districts are funded
first and consist of the state, county, road, and cities. "Junior" taxing districts are those not
otherwise mentioned and are funded after the senior districts.
TAX
CODE AREA:
A tax code area is a
unique mix of taxing districts for regular and excess levy
purposes that contain properties that have the same total rate
for property tax purposes.
These
are the main
tax code areas in Cowlitz County:
| 400
& 805 – Longview city
limits |
420 –
Rural Longview |
| 430 to 450 –
Outlying areas of Lv |
500’s –
Outlying areas of
Toutle |
| 600 –
Castle Rock city limits |
520 –
Main area of Toutle |
| 650 –
Rural Castle Rock from
north county line to Lexington |
750 – Kalama city
limits |
| 800
& 802 – Kelso city
limits |
765 –
Outlying areas of Kalama, including up
Kalama River Road |
| 830
– Rural Kelso |
900 – Woodland city
limits |
| 920
– Outlying areas of Woodland, including up Lewis River Road |
940
– Main area of Cougar |
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The
remaining tax codes are various outlying areas of the county. |
READING
THE CONSOLIDATED LEVIES
Cowlitz
County has a
total of 74 tax code areas as shown on the levy sheet following
this explanation, starting with Tax Code 400 and ending with Tax
Code 965.
Each tax code area
listed is followed by a legend unique to that tax code area.
Each item in the legend represents a taxing district
within that tax code area.
The legend is explained below:
-
All
Tax Code Areas include the County Current Expense and the
State levies.
-
All
Tax Code Areas include either the County Road levy or
a City levy, as indicated by: R - County
Road; LV - Longview; CR - Castle
Rock; KM - Kalama; KE -
Kelso; WD - Woodland
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All
other taxing districts are represented by the following
symbols:
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School
Districts: #122 - Longview; #130 - Toutle;
#401 - Castle Rock; #402 - Kalama; #404 -
Woodland; #458 - Kelso.
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Fire
Districts: #1 - Woodland; #2 -
Longview/Kelso; #3 - Toutle; #4 - Ryderwood; #5
- Kalama; #6 - Castle Rock; #7 - Cougar.
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Port
Districts: Ka - Port of Kalama; Lv - Port
of Longview; Wd - Port of Woodland.
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Cemetery
Districts: C1 - Castle Rock; C2 -
Woodland; C3 - Toutle; C4 - Ostrander; C5
- Kalama; C6 - Rose Valley; C7 - Stella
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Library
Districts: VL - Fort Vancouver Regional Library; RL
- Rural Partial-County Library; YL - Yale Valley
Library
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Emergency
Medical Services: E1 - Dist#1; E3 -
Dist#3; E4 - Dist#4
NOTE:
The consolidated levy rates do not include
special assessments, such as levies for mosquito or weed control
districts or diking, drainage, flood control and stormwater districts.
These assessments are listed separately on the levy sheet, and
the rates are in addition to the
consolidated levy rates. They are figured per thousand dollars
($1,000) of assessed value as are the consolidated levy rates.
For
information on how to utilize the above information use this link
to read more about the Simple
Levy Process.
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