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This guide explains the requirements taxing districts must follow to create ballot measures for levies seeking voter approval. This guide does not cover regular non-voted levies and benefit assessments. For information about those, see our Levy manual, also known as the Property Tax Levies Operations manual.
This material is intended for general information purposes and does not alter or supersede the Washington State Constitution, the Revised Code of Washington, or any administrative regulations or rulings issued by the Department of Revenue.
