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11 <br />PFD Formation, Governance and Funding <br />A PFD must be governed by a board of directors consisting of five, seven or nine members, <br />reflecting the size of the resident community or communities where the PFD is formed. <br />Specifically, the required number of members is defined by RCW 36.100 based on the size of <br />the resident population of the county and the largest city therein. In 2025, Kittitas County had <br />an estimated population of 49,759 persons. 4 Ellensburg, which is the largest city in the <br />County, had an estimated population of 21,717 persons, representing 43.6 percent of the <br />population of Kittitas County. 4 As such, the proposed PFD will require a five-member board of <br />directors including two members appointed by the County legislative authority to serve for four- <br />year staggered terms, two members appointed by the Ellensburg City Council to serve for <br />four-year staggered terms, and one person to serve for a four-year term who is selected by the <br />other directors. 5 <br />Pursuant to RCW 36.100, a PFD may issue general obligation bonds and revenue bonds, <br />subject to certain statutory limits and including non-voter and voter-approved bonds. 5 Funding <br />and revenue sources available to a PFD include: <br />▪Charges and fees for the use of its facilities, and a tax on admission charges. <br />▪Sales and use tax, not to exceed 0.2 percent, subject to voter approval. <br />▪Excise tax on lodging, not to exceed 2.0 percent, subject to voter approval. <br />▪Tax on vehicle parking charges. <br />▪Ad valorem property tax, with limitations, subject to voter approval. <br />▪Gifts, grants, and donations. <br />The statutorily-authorized taxing authority of a PFD may not be restricted in any manner by the <br />forming jurisdiction or jurisdictions or by any action of the PFD. 5 <br />4.ESRI BUSINESS ANALYST ONLINE (BAO) <br />5.WASHINGTON STATE LEGISLATURE RCW 39.34, 35.57 AND 36.100