As provided in RCW 27.12.010:
- Governmental unit
- (1) "…any county, city, town, rural county library district, intercounty rural library district, rural partial-county library district, or island library district"
- Legislative body
- (4) "…the body authorized to determine the amount of taxes to be levied in a governmental unit; in rural county library districts, in intercounty rural library districts, and in island library districts, the legislative body shall be the board of library trustees of the district"
- Library
- (5) "…a free public library supported in whole or in part with money derived from taxation"