BP BHEAD INT H

AN ACT Relating to fire protection districts; amending RCW 52.16.130, 52.16.160, 84.52.010, and 52.04.081; adding a new section to chapter 84.55 RCW; repealing RCW 52.16.140; and providing a contingent effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 52.16.130 and 1989 c 63 s 27 are each amended to read as follows:

To carry out the purposes for which fire protection districts are created, the board of fire commissioners of a district may levy each year, in addition to the levy or levies provided in RCW 52.16.080 for the payment of the principal and interest of any outstanding general obligation bonds and RCW 84.52.053 for single-year voter-approved excess levies, an ad valorem tax on all taxable property located in the district not to exceed ((~~fifty cents~~)) one dollar per thousand dollars of assessed value((: PROVIDED, That in no case may the total general levy for all purposes, except the levy for the retirement of general obligation bonds, exceed one dollar per thousand dollars of assessed value. Levies in excess of one dollar per thousand dollars of assessed value or in excess of the aggregate dollar rate limitations or both may be made for any district purpose when so authorized at a special election under RCW 84.52.052)) in excess of the cumulative limitations on property tax levies established under RCW 84.52.043 and Article VII, section 2 of the state Constitution.

Any such tax when levied shall be certified to the proper county officials for the collection of the tax as for other general taxes. The taxes when collected shall be placed in the appropriate district fund or funds as provided by law, and shall be paid out on warrants of the auditor of the county in which all, or the largest portion of, the district is located, upon authorization of the board of fire commissioners of the district.

Sec. 2. RCW 52.16.160 and 1985 c 112 s 1 are each amended to read as follows:

((~~Notwithstanding the limitation of dollar rates contained in RCW 52.16.130, and~~)) In addition to any levy for the payment of the principal and interest of any outstanding general obligation bonds, single-year excess levies authorized under RCW 84.52.053, and ((~~in addition to~~)) any levy authorized by RCW 52.16.130((, 52.16.140 or any other statute, if in any county where a township has never been formed or where there are one or more townships in existence making annual tax levies and such township or townships are disorganized as a result of a county-wide disorganization procedure prescribed by statute and is no longer making any tax levy, or any township or townships for any other reason no longer makes any tax levy,)) the board of fire commissioners of any fire protection district ((~~within such county, which fire protection district has~~)) with at least one full time, paid employee, is hereby authorized to levy each year an ad valorem tax on all taxable property within such district of not to exceed fifty cents per thousand dollars of assessed value((~~, which levy may be made only if it will not affect dollar rates which other taxing districts may lawfully claim nor cause the combined levies to exceed the constitutional and/or statutory limitations~~)).

Sec. 3. RCW 84.52.010 and 1990 c 234 s 4 are each amended to read as follows:

Except as is permitted under RCW 84.55.050, all taxes shall be levied or voted in specific amounts.

The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, shall be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the county, as shown by the completed tax rolls of the county, and the rate percent of all taxes levied for purposes of taxing districts within any county shall be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the taxing districts respectively.

When a county assessor finds that the aggregate rate of tax levy on any property, that is subject to the limitations set forth in RCW 84.52.043 or 84.52.050, as now or hereafter amended, exceeds the limitations provided in either of these sections, the assessor shall recompute and establish a consolidated levy in the following manner:

(1) The full certified rates of tax levy for state, county, county road district, and city or town purposes shall be extended on the tax rolls in amounts not exceeding the limitations established by law, subject to subsection (2)(e) of this section; however any state levy shall take precedence over all other levies and shall not be reduced for any purpose other than that required by RCW 84.55.010; and

(2) The certified rates of tax levy subject to these limitations by all junior taxing districts imposing taxes on such property shall be reduced or eliminated as follows to bring the consolidated levy of taxes on such property within the provisions of these limitations:

(a) First, the certified property tax levy rates of those junior taxing districts authorized under RCW 36.68.525, 36.69.145, and 67.38.130 shall be reduced on a pro rata basis or eliminated;

(b) Second, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of flood control zone districts shall be reduced on a pro rata basis or eliminated;

(c) Third, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of all other junior taxing districts, other than fire protection districts, library districts, the first fifty cent per thousand dollars of assessed valuation levies for metropolitan park districts, and the first fifty cent per thousand dollars of assessed valuation levies for public hospital districts, shall be reduced on a pro rata basis or eliminated;

(d) Fourth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized to fire protection districts under RCW 52.16.140 and 52.16.160 shall be reduced on a pro rata basis or eliminated; and

(e) Fifth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for ((~~fire protection districts under RCW 52.16.130,~~)) library districts, metropolitan park districts under their first fifty cent per thousand dollars of assessed valuation levy, and public hospital districts under their first fifty cent per thousand dollars of assessed valuation levy, shall be reduced on a pro rata basis or eliminated.

Sec. 4. RCW 52.04.081 and 1984 c 230 s 17 are each amended to read as follows:

The annual tax levies authorized by chapter 52.16 RCW shall be imposed throughout the fire protection district, including any city or town annexed thereto. Any city or town annexed to a fire protection district is entitled to levy up to three dollars and sixty cents per thousand dollars of assessed valuation less any regular levy made by the fire protection district under RCW 52.16.160 or by a library district under RCW 27.12.390 in the incorporated area: PROVIDED, That the limitations upon regular property taxes imposed by chapter 84.55 RCW apply.

NEW SECTION. Sec. 5. A new section is added to chapter 84.55 RCW to read as follows:

(1) For taxes imposed in the first year after the effective date of this act, the regular property tax levy of a city or town that has been annexed by a fire protection district shall be increased to include the amount of regular property taxes other than the taxes authorized under RCW 52.16.160 that the fire protection district could have imposed if chapter ..., Laws of 1993 (this act) were not enacted.

(2) Notwithstanding the changes in chapter ..., Laws of 1993 (this act) placing a levy of up to one dollar per thousand dollars of assessed valuation above the one percent constitutional limitation on cumulative regular property taxes that may be imposed by a fire protection district on any property, but retaining a separate levy below the one percent limitation, the limitation under RCW 84.55.010 shall be calculated on all the nonvoter-approved property tax levies of a fire protection district as if this change had not been made.

NEW SECTION. Sec. 6. RCW 52.16.140 and 1984 c 230 s 45, 1983 c 167 s 127, 1973 1st ex.s. c 195 s 53, & 1951 2nd ex.s. c 24 s 9 are each repealed.

NEW SECTION. Sec. 7. This act shall take effect immediately upon certification of the election results if the proposed amendment to Article VII, section 2 of the state Constitution authorizing property taxes of up to one dollar per thousand dollars of assessed valuation to be imposed by fire protection districts in excess of the one percent limitation is validly submitted to and is approved and ratified by the voters at the next general election held. If the proposed amendment is not so approved and ratified, this act is void in its entirety.