BILL REQ. #:  H-4042.1 

Read first time 02/03/12.   Referred to Committee on Local Government.

     AN ACT Relating to the authorization of municipal fire districts; amending RCW 52.33.010, 52.33.020, 52.33.030, 52.33.040, 84.52.010, 84.52.010, 84.52.052, and 84.52.069; reenacting and amending RCW 52.26.020; adding a new chapter to Title 52 RCW; providing an effective date; and providing an expiration date.

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

NEW SECTION.  Sec. 1   The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Board" means the governing body of a municipal fire district.
     (2) "City" means a city, code city, or town with an existing municipal fire department that convenes a municipal fire district planning committee under this chapter.
     (3) "Municipal fire district" or "district" means a municipal corporation, an independent taxing authority within the meaning of Article VII, section 1 of the state Constitution, and a taxing district within the meaning of Article VII, section 2 of the state Constitution, whose boundaries are coextensive with a city and that has been created by a vote of the people under this chapter.
     (4) "Municipal fire district planning committee" means the committee created under section 3 of this act to create and propose the establishment of a municipal fire district.
     (5) "Municipal fire district service plan" or "plan" means a plan proposed by a municipal fire district planning committee to develop and operate a municipal fire district.
     (6) "Regular property taxes" has the same meaning as in RCW 84.04.140.

NEW SECTION.  Sec. 2   A city with its own fire department may establish a municipal fire district pursuant to section 3 of this act to replace its existing municipal fire department and to provide for fire prevention services, fire suppression services, emergency medical services, and the protection of life and property. The boundaries of a municipal fire district must be coextensive with the boundaries of the city. Territory annexed to a city after a municipal fire district is formed becomes territory of the municipal fire district as of the date the annexation becomes effective.

NEW SECTION.  Sec. 3   (1) A city may initiate the formation of a municipal fire district by convening a municipal fire district planning committee.
     (2) A municipal fire district planning committee is comprised of at least three elected officials of the city, one representative of each bargaining unit that would be affected by the establishment of a municipal fire district, and two voters of the proposed municipal fire district as agreed upon by the legislative authority of the city and the represented collective bargaining units.
     (3) At its first meeting, a municipal fire district planning committee may elect officers and provide for the adoption of rules and other operating procedures.
     (4) A municipal fire district planning committee may dissolve itself at any time by a majority vote of the total membership of the planning committee.

NEW SECTION.  Sec. 4   (1) A municipal fire district planning committee shall adopt a municipal fire district service plan that:
     (a) Proposes the formation of a municipal fire district and recommends the design, financing, and development of fire protection and emergency service facilities and operations, including maintenance and preservation of facilities or systems;
     (b) Recommends sources of revenue authorized under section 5 of this act;
     (c) Identifies the portions of the plan that may be amended by the board without voter approval;
     (d) Recommends a financing plan to fund selected fire protection and emergency services and projects;
     (e) Defines the composition of the board and provides for the election of municipal fire district commissioners; and
     (f) Identifies a date no more than three hundred sixty-five days after the date of the election when the formation of the district is effective.
     (2) Within ten days after the date the municipal fire district planning committee adopts the municipal fire district service plan, the plan must be forwarded to the legislative authority of the city to initiate the election process under section 6 of this act.

NEW SECTION.  Sec. 5   (1) A municipal fire district planning committee may, as part of a municipal fire district service plan, recommend the imposition of some or all of the following revenue sources that a district may impose upon approval of the voters as provided in this chapter:
     (a) Benefit charges under sections 14 through 20 of this act;
     (b) Property taxes under sections 11 and 12 of this act and RCW 84.09.030, 84.52.010, 82.52.044, 84.52.052, and 84.52.069; or
     (c) Both (a) and (b) of this subsection.
     (2) A municipal fire district may impose taxes and benefit charges as set forth in its plan upon formation of the district, or as provided for in this chapter after formation of the district. If the plan authorizes the district to impose benefit charges or sixty percent voter-approved taxes, the plan and formation of the district must be approved by an affirmative vote of sixty percent of the voters within the boundaries of the district voting on a ballot proposition as set forth in section 6 of this act. However, if the plan provides for alternative sources of revenue that become effective if the plan and creation of the district is approved only by a majority vote, the plan with alternative sources of revenue and creation of the district may be approved by an affirmative vote of the majority of those voters. If the plan does not authorize the district to impose benefit charges or sixty percent voter-approved taxes, the plan and formation of the district must be approved by an affirmative vote of the majority of the voters within the boundaries of the authority voting on a ballot proposition as set forth in section 6 of this act. Except as provided in this section, all other voter approval requirements under law for the levying of property taxes or the imposition of benefit charges apply. Revenues from these taxes and benefit charges may be used only to implement the plan as set forth in this chapter.

NEW SECTION.  Sec. 6   Upon receipt of the municipal fire district service plan under section 4 of this act, the legislative authority of a city may certify the plan to the ballot, including identification of the revenue options specified to fund the plan. The legislative authority may draft a ballot title, give notice as required by law for ballot measures, and perform other duties as required to put the plan before the voters of the proposed district for their approval or rejection as a single ballot measure that both approves formation of the district and approves the plan. The electorate is the voters voting within the boundaries of the proposed municipal fire district. A simple majority of the total persons voting on the single ballot measure to approve the plan and establish the district is required for approval. However, if the plan authorizes the district to impose benefit charges or sixty percent voter-approved taxes, the plan and formation of the district must be approved by an affirmative vote of sixty percent of the voters within the boundaries of the district on a single ballot measure in accordance with section 5 of this act. The city is solely responsible for the cost of the election to approve the single ballot measure approving the formation of the district and the plan.

NEW SECTION.  Sec. 7   If the voters approve the single ballot measure creating the municipal fire district and imposing taxes and benefit charges, if any, the district is formed as of the formation date identified in the municipal fire district service plan. The appropriate county election officials shall, within fifteen days of the final certification of the election results, publish a notice in a newspaper or newspapers of general circulation in the municipal fire district declaring the district formed. A party challenging the procedure or the formation of a voter-approved district must file the challenge in writing by serving the prosecuting attorney of the city within thirty days after the final certification of the election. Failure to challenge within that time bars further challenge of the district's valid formation.

NEW SECTION.  Sec. 8   The board may:
     (1) Levy taxes and impose benefit charges as authorized in the formation resolution and approved by district voters;
     (2) Enter into agreements with federal, state, local, and regional entities and departments as necessary to accomplish district purposes and protect the district's investments;
     (3) Accept gifts, grants, or other contributions of funds that will support the purposes and programs of the district;
     (4) Monitor and audit the progress and execution of fire protection and emergency service projects to protect the investment of the public and annually make public its findings;
     (5) Pay for services and enter into leases and contracts, including professional service contracts; and
     (6) Hire, manage, and terminate employees.

NEW SECTION.  Sec. 9   (1) Except as otherwise provided in the municipal fire district service plan, all powers, duties, and functions of the city pertaining to fire protection and emergency services must be transferred to the district on its formation date.
     (2)(a) Except as otherwise provided in the municipal fire district service plan, on the formation date of the municipal fire district: Custody of all reports, documents, surveys, books, records, files, papers, or written material in the possession of the city's existing fire department pertaining to fire protection and emergency services powers, functions, and duties must be transferred to the municipal fire district; ownership of all real property and personal property, including cabinets, furniture, office equipment, motor vehicles, and other tangible property employed by the city's existing fire department in carrying out the fire protection and emergency services powers, functions, and duties, must be transferred to the municipal fire district; and all funds, credits, or other assets held by the city in connection with the fire protection and emergency services powers, functions, and duties must be transferred and credited to the municipal fire district.
     (b) Except as otherwise provided in the municipal fire district service plan, any appropriations made to the city for carrying out the fire protection and emergency services powers, functions, and duties must be transferred and credited to the municipal fire district.
     (c) Except as otherwise provided in the municipal fire district service plan, whenever any question arises as to the transfer of any personnel, funds, books, documents, records, papers, files, equipment, or other tangible property used or held in the exercise of the powers and the performance of the duties and functions transferred, the legislative authority of the city must make a determination as to the proper allocation.
     (3) Except as otherwise provided in the municipal fire district service plan, all rules and all pending business before the city pertaining to the powers, functions, and duties transferred must be continued and acted upon by the municipal fire district, and all existing contracts and obligations remain in full force and must be performed by the municipal fire district.
     (4) The transfer of the powers, duties, functions, and personnel of the city does not affect the validity of any act performed before creation of the municipal fire district.
     (5)(a) Subject to (c) of this subsection, all employees of the city's existing fire department are transferred to the jurisdiction of the municipal fire district on its formation date. Upon transfer, unless an agreement for different terms of transfer is reached between the collective bargaining representatives of the transferring employees and the municipal fire district, an employee is entitled to the employee's rights, benefits, and privileges to which he or she would have been entitled as an employee of the city, including the right to:
     (i) Compensation at least equal to the level at the time of transfer;
     (ii) Retirement, vacation, sick leave, and any other accrued benefit;
     (iii) Promotion and service time accrual; and
     (iv) The length or terms of probationary periods, including no requirement for an additional probationary period if one had been completed before the transfer date.
     (b) If the city provides for civil service in its existing municipal fire department, the successor municipal fire district must provide for civil service in the district. If the city does not provide for civil service in its existing municipal fire department, the successor municipal fire district may provide for civil service in the district.
     (c) Upon formation, a municipal fire district is deemed to be the legal successor to the city for all collective bargaining agreements in place between the city and an existing collective bargaining unit pertaining to the provision of fire prevention services, fire suppression services, and emergency medical services, and for the protection of life and property within the municipal fire district. This section may not be construed to alter any existing collective bargaining unit or the provisions of any existing collective bargaining agreement until the agreement has expired or until the bargaining unit has been modified as provided by law.

NEW SECTION.  Sec. 10   (1) A municipal fire district may incur general indebtedness for district purposes, issue bonds, notes, or other evidences of indebtedness not to exceed an amount, together with any outstanding nonvoter-approved general obligation debt, equal to three-fourths of one percent of the value of the taxable property within the district. The maximum term of the obligations may not exceed twenty years. The obligations may pledge benefit charges and may pledge payments to a district from the state, the federal government, or any fire protection jurisdiction under an interlocal contract. The interlocal contracts pledging revenues and taxes are binding for a term not to exceed twenty-five years, and taxes or other revenue pledged by an interlocal contract may not be eliminated or modified if it would impair the pledge of the contract.
     (2) A municipal fire district may also issue general obligation bonds for capital purposes not to exceed an amount, together with any outstanding general obligation debt, equal to one and one-half percent of the value of the taxable property within the district. The district may provide for the retirement of the bonds by excess property tax levies. The voters of the district must approve a proposition authorizing the bonds and levies by an affirmative vote of three-fifths of those voting on the proposition at an election. At the election, the total number of persons voting must constitute not less than forty percent of the voters in the district who voted at the last preceding general state election. The maximum term of the bonds may not exceed twenty-five years. Elections must be held as provided in RCW 39.36.050.
     (3) Obligations of a district must be issued and sold in accordance with chapters 39.46 and 39.50 RCW, as applicable.
     (4) For purposes of this section, "value of the taxable property" has the same meaning as in RCW 39.36.015.

NEW SECTION.  Sec. 11   (1) To carry out the purposes for which a municipal fire district is created, as authorized in the plan and approved by the voters, the board may annually levy the following taxes:
     (a) An ad valorem tax on all taxable property located within the district not to exceed fifty cents per thousand dollars of assessed value;
     (b) An ad valorem tax on all property located within the district not to exceed fifty cents per thousand dollars of assessed value and which will not cause the combined levies to exceed the constitutional or statutory limitations. This levy, or any portion of this levy, may also be made when dollar rates of other taxing units are released by agreement with the other taxing units from their authorized levies; and
     (c) An ad valorem tax on all taxable property located within the district not to exceed fifty cents per thousand dollars of assessed value if the district has at least one full-time, paid employee or contracts with another municipal corporation for the services of at least one full-time, paid employee. This levy may be made only if it will not affect dollar rates that other taxing districts may lawfully claim nor cause the combined levies to exceed the constitutional or statutory limitations or both.
     (2) Levies in excess of the amounts provided in subsection (1) of this section or in excess of the aggregate dollar rate limitations, or both, may be made for any district purpose when authorized at a special election under RCW 84.52.052. Any such tax when levied must be certified to the proper county officials for the collection of the tax as for other general taxes. The taxes when collected must be placed in the appropriate district fund or funds as provided by law, and must be paid out on warrants of the auditor of the county in which the district is located, upon authorization of the board.
     (3) A municipal fire district may provide for the retirement of general indebtedness by excess property tax levies as set forth in section 10 of this act.

NEW SECTION.  Sec. 12   At the time of making general tax levies in each year, the county legislative authority in which a municipal fire district is located shall make the required levies for district purposes against the real and personal property in the district in accordance with the equalized valuations of the property for general tax purposes and as a part of the general taxes. The tax levies are part of the general tax roll and must be collected as part of the general taxes against the property in the district.

NEW SECTION.  Sec. 13   The county treasurer of the county in which the municipal fire district created under this chapter is located shall collect taxes authorized and levied under this chapter.

NEW SECTION.  Sec. 14   (1) The board may by resolution, as authorized in the plan and approved by the voters, for district purposes authorized by law, fix and impose a benefit charge on personal property and improvements to real property located within the district on the date specified and that have received or will receive the benefits provided by the district, to be paid by the owners of the properties. A benefit charge does not apply to personal property and improvements to real property owned or used by any recognized religious denomination or religious organization as, or including, a sanctuary or for purposes related to the bona fide religious ministries of the denomination or religious organization, including schools and educational facilities used for kindergarten, primary, or secondary educational purposes or for institutions of higher education and all grounds and buildings related to such facilities and institutions. However, a benefit charge does apply to personal property and improvements to real property owned or used by any recognized religious denomination or religious organization for business operations, profit-making enterprises, or activities not including the use of a sanctuary or related to kindergarten, primary, or secondary educational purposes or for institutions of higher education. The aggregate amount of these benefit charges in any one year may not exceed an amount equal to sixty percent of the operating budget for the year in which the benefit charge is to be collected. The county legislative authority in the county in which the municipal fire district is located shall make any necessary adjustments to assure compliance with this limitation and immediately notify the board of any changes.
     (2) A benefit charge imposed must be reasonably proportioned to the measurable benefits to property resulting from the services afforded by the district. It is acceptable to apportion the benefit charge to the values of the properties as found by the county assessor modified generally in the proportion that fire insurance rates are reduced or entitled to be reduced as the result of providing the services. Any other method that reasonably apportions the benefit charges to the actual benefits resulting from the degree of protection, which may include, but is not limited to, the distance from regularly maintained fire protection equipment, the level of fire prevention services provided to the properties, or the need of the properties for specialized services, may be specified in the resolution and is subject to contest on the grounds of unreasonable or capricious action or action in excess of the measurable benefits to the property resulting from services afforded by the authority. The board may determine that certain properties or types or classes of properties are not receiving measurable benefits based on criteria the board establishes by resolution. A benefit charge authorized under this chapter is not applicable to the personal property or improvements to real property of any individual, corporation, partnership, firm, organization, or association maintaining a fire department and whose fire protection and training system has been accepted by a fire insurance underwriter maintaining a fire protection engineering and inspection service authorized by the state insurance commissioner to do business in this state, but the property may be protected by the district under a contractual agreement.
     (3) For administrative purposes, the benefit charge imposed on any individual property may be compiled into a single charge, provided that the district, upon request of the property owner, provide an itemized list of charges for each measurable benefit included in the charge.
     (4) For the purposes of this section and sections 15 through 21 of this act:
     (a) "Improvements to real property" does not include permanent growing crops, field improvements installed for the purpose of aiding the growth of permanent crops, or other field improvements normally not subject to damage by fire.
     (b) "Personal property" includes every form of tangible personal property including, but not limited to, all goods, chattels, stock in trade, estates, or crops. "Personal property" does not include any personal property used for farming, field crops, farm equipment, or livestock.

NEW SECTION.  Sec. 15   All personal property not assessed and subjected to ad valorem taxation under Title 84 RCW, all property under contract or for which the municipal fire district is receiving payment for as authorized by law, all property subject to chapter 54.28 RCW, and all property that is subject to a contract for services with a district is exempt from a benefit charge imposed under this chapter.

NEW SECTION.  Sec. 16   (1) The resolution establishing benefit charges as specified in section 14 of this act must specify, by legal geographical areas or other specific designations, the charge to apply to each property by location, type, or other designation, or other information that is necessary to the proper computation of the benefit charge to be charged to each property owner subject to the resolution.
     (2) The county assessor of each county in which the municipal fire district is located shall determine and identify the personal properties and improvements to real property that are subject to a benefit charge in each district and shall furnish and deliver to the county treasurer of that county a listing of the properties with information describing the location, legal description, and address of the person to whom the statement of benefit charges is to be mailed, the name of the owner, and the value of the property and improvements, together with the benefit charge to apply to each. These benefit charges must be certified to the county treasurer for collection.

NEW SECTION.  Sec. 17   Each municipal fire district shall contract, prior to the imposition of a benefit charge, for the administration and collection of the benefit charge by the county treasurer of the county in which the district is located who shall deduct a percentage as provided by contract to reimburse the county for expenses incurred by the county assessor and county treasurer in the administration of the resolution under section 14 of this act and this chapter. The county treasurer shall make distributions each year, as the charges are collected, in the amount of the benefit charges imposed on behalf of each district, less the deduction provided for in the contract.

NEW SECTION.  Sec. 18   (1) Any benefit charge authorized under this chapter is not effective unless a proposition to impose the benefit charge is approved by a sixty percent majority of the voters of the municipal fire district voting at a general election or at a special election called by the district for that purpose held within the district. A ballot measure that contains an authorization to impose benefit charges and that is approved by the voters pursuant to section 6 of this act meets the proposition approval requirement of this section. An election held under this section must be held not more than twelve months prior to the date on which the first charge is to be assessed. A benefit charge approved at an election expires in six years or fewer as authorized by the voters, unless subsequently reapproved by the voters.
     (2) The ballot must be submitted so as to enable the voters favoring the authorization of a municipal fire district benefit charge to vote "Yes" and those opposed to vote "No." The ballot question is as follows:

     "Shall. . . . . the municipal fire district having a coextensive boundary with (insert city, code city, or town) be authorized to impose benefit charges each year for. . . . . . . . (insert number of years not to exceed six) years, not to exceed an amount equal to sixty percent of its operating budget, and be prohibited from imposing an additional property tax under section 11(1)(c) of this act?

     "Shall . . . . . the municipal fire district having a coextensive boundary with (insert city, code city, or town) be authorized to continue voter-authorized benefit charges each year for . . . . . . . . (insert number of years not to exceed six) years, not to exceed an amount equal to sixty percent of its operating budget, and be prohibited from imposing an additional property tax under section 11(1)(c) of this act?

NEW SECTION.  Sec. 19   (1) Not fewer than ten days nor more than six months before the election at which the proposition to impose the benefit charge is submitted as provided in this chapter, the board shall hold a public hearing specifically setting forth its proposal to impose benefit charges for the support of its legally authorized activities that will maintain or improve the services afforded in the district. A report of the public hearing must be filed with the county treasurer of the county in which the property is located and be available for public inspection.
     (2) Prior to November 15th of each year, the board shall hold a public hearing to review and establish the municipal fire district benefit charges for the subsequent year.
     (3) All resolutions imposing or changing the benefit charges must be filed with the county treasurer of the county in which the property is located, together with the record of each public hearing, before November 30th immediately preceding the year in which the benefit charges are to be collected on behalf of the district.
     (4) After the benefit charges have been established, the owners of the property subject to the charge must be notified of the amount of the charge.

NEW SECTION.  Sec. 20   After notice has been given to the property owners of the amount of the charge, the board imposing a benefit charge under this chapter shall form a review board for at least a two-week period and shall, upon complaint in writing of an aggrieved party owning property in the district, reduce the charge of a person who, in the review board's opinion, has been charged too large a sum to a sum or amount as the review board believes to be the true, fair, and just amount.

NEW SECTION.  Sec. 21   A person who is receiving the exemption contained in RCW 84.36.381 through 84.36.389 is exempt from any legal obligation to pay a portion of the benefit charge imposed under this chapter as follows:
     (1) A person who meets the income limitation contained in RCW 84.36.381(5)(a) and does not meet the income limitation contained in RCW 84.36.381(5)(b) (i) or (ii) is exempt from twenty-five percent of the charge;
     (2) A person who meets the income limitation contained in RCW 84.36.381(5)(b)(i) is exempt from fifty percent of the charge; and
     (3) A person who meets the income limitation contained in RCW 84.36.381(5)(b)(ii) is exempt from seventy-five percent of the charge.

Sec. 22   RCW 52.26.020 and 2011 c 141 s 1 are each reenacted and amended to read as follows:
     The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Board" means the governing body of a regional fire protection service authority.
     (2) "Elected official" means an elected official of a participating fire protection jurisdiction or a regional fire protection district commissioner created under RCW 52.26.080.
     (3) "Fire protection jurisdiction" means a fire district, city, town, port district, municipal airport, municipal fire district, or Indian tribe.
     (4) "Participating fire protection jurisdiction" means a fire protection jurisdiction participating in the formation or operation of a regional fire protection service authority.
     (5) "Regional fire protection service authority" or "authority" means a municipal corporation, an independent taxing authority within the meaning of Article VII, section 1 of the state Constitution, and a taxing district within the meaning of Article VII, section 2 of the state Constitution, whose boundaries are coextensive with two or more adjacent fire protection jurisdictions and that has been created by a vote of the people under this chapter to implement a regional fire protection service authority plan.
     (6) "Regional fire protection service authority plan" or "plan" means a plan to develop and finance a fire protection service authority project or projects, including, but not limited to, specific capital projects, fire operations and emergency service operations pursuant to RCW 52.26.040(3)(b), and preservation and maintenance of existing or future facilities.
     (7) "Regional fire protection service authority planning committee" or "planning committee" means the advisory committee created under RCW 52.26.030 to create and propose to fire protection jurisdictions a regional fire protection service authority plan to design, finance, and develop fire protection and emergency service projects.
     (8) "Regular property taxes" has the same meaning as in RCW 84.04.140.

Sec. 23   RCW 52.33.010 and 2005 c 376 s 301 are each amended to read as follows:
     The legislature intends for fire protection districts, municipal fire districts, and regional fire (([protection])) protection service authorities to set standards for addressing the reporting and accountability of substantially career fire departments, and to specify performance measures applicable to response time objectives for certain major services. The legislature acknowledges the efforts of the international city/county management association, the international association of fire chiefs, and the national fire protection association for the organization and deployment of resources for fire departments. The arrival of first responders with automatic external defibrillator capability before the onset of brain death, and the arrival of adequate fire suppression resources before flash-over is a critical event during the mitigation of an emergency, and is in the public's best interest. For these reasons, this chapter contains performance measures, comparable to that research, relating to the organization and deployment of fire suppression operations, emergency medical operations, and special operations by substantially career fire departments. This chapter does not, and is not intended to, in any way modify or limit the authority of fire protection districts, municipal fire districts, and regional fire protection service authorities to set levels of service.

Sec. 24   RCW 52.33.020 and 2005 c 376 s 302 are each amended to read as follows:
     The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Advanced life support" means functional provision of advanced airway management, including intubation, advanced cardiac monitoring, manual defibrillation, establishment and maintenance of intravenous access, and drug therapy.
     (2) "Aircraft rescue and firefighting" means the firefighting actions taken to rescue persons and to control or extinguish fire involving or adjacent to aircraft on the ground.
     (3) "Brain death" as defined by the American heart association means the irreversible death of brain cells that begins four to six minutes after cardiac arrest.
     (4) "Fire department" means a fire protection district, a municipal fire district, or a regional fire protection service authority responsible for firefighting actions, emergency medical services, and other special operations in a specified geographic area. The department must be a substantially career fire department, and not a substantially volunteer fire department.
     (5) "Fire suppression" means the activities involved in controlling and extinguishing fires.
     (6) "First responder" means provision of initial assessment and basic first-aid intervention, including cardiac pulmonary resuscitation and automatic external defibrillator capability.
     (7) "Flash-over" as defined by national institute of standards and technology means when all combustibles in a room burst into flame and the fire spreads rapidly.
     (8) "Marine rescue and firefighting" means the firefighting actions taken to prevent, control, or extinguish fire involved in or adjacent to a marine vessel and the rescue actions for occupants using normal and emergency routes for egress.
     (9) "Response time" means the time immediately following the turnout time that begins when units are en route to the emergency incident and ends when units arrive at the scene.
     (10) "Special operations" means those emergency incidents to which the fire department responds that require specific and advanced training and specialized tools and equipment.
     (11) "Turnout time" means the time beginning when units receive notification of the emergency to the beginning point of response time.

Sec. 25   RCW 52.33.030 and 2005 c 376 s 303 are each amended to read as follows:
     (1) Every fire protection district, municipal fire district, and regional fire protection service authority shall maintain a written statement or policy that establishes the following:
     (a) The existence of a fire department;
     (b) Services that the fire department is required to provide;
     (c) The basic organizational structure of the fire department;
     (d) The expected number of fire department employees; and
     (e) Functions that fire department employees are expected to perform.
     (2) Every fire protection district, municipal fire district, and regional fire protection service authority shall include service delivery objectives in the written statement or policy required under subsection (1) of this section. These objectives shall include specific response time objectives for the following major service components, if appropriate:
     (a) Fire suppression;
     (b) Emergency medical services;
     (c) Special operations;
     (d) Aircraft rescue and firefighting;
     (e) Marine rescue and firefighting; and
     (f) Wild land firefighting.
     (3) Every fire protection district, municipal fire district, and regional fire protection service authority, in order to measure the ability to arrive and begin mitigation operations before the critical events of brain death or flash-over, shall establish time objectives for the following measurements:
     (a) Turnout time;
     (b) Response time for the arrival of the first arriving engine company at a fire suppression incident and response time for the deployment of a full first alarm assignment at a fire suppression incident;
     (c) Response time for the arrival of a unit with first responder or higher level capability at an emergency medical incident; and
     (d) Response time for the arrival of an advanced life support unit at an emergency medical incident, where this service is provided by the fire department.
     (4) Every fire protection district, municipal fire district, and regional fire protection service authority shall also establish a performance objective of not less than ninety percent for the achievement of each response time objective established under subsection (3) of this section.

Sec. 26   RCW 52.33.040 and 2005 c 376 s 304 are each amended to read as follows:
     (1) Every fire protection district, municipal fire district, and regional fire protection service authority shall evaluate its level of service and deployment delivery and response time objectives on an annual basis. The evaluations shall be based on data relating to level of service, deployment, and the achievement of each response time objective in each geographic area within the jurisdiction of the fire protection district and regional fire protection service authority.
     (2) Beginning in 2007, every fire protection district, municipal fire district, and regional fire protection service authority shall issue an annual written report which shall be based on the annual evaluations required by subsection (1) of this section.
     (a) The annual report shall define the geographic areas and circumstances in which the requirements of this standard are not being met.
     (b) The annual report shall explain the predictable consequences of any deficiencies and address the steps that are necessary to achieve compliance.

Sec. 27   RCW 84.52.010 and 2011 1st sp.s. c 28 s 2 are each amended to read as follows:
     (1) Except as is permitted under RCW 84.55.050, all taxes must be levied or voted in specific amounts.
     (2) The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, must 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 must 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.
     (3) 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, exceeds the limitations provided in either of these sections, the assessor must recompute and establish a consolidated levy in the following manner:
     (a) The full certified rates of tax levy for state, county, county road district, and city or town purposes must be extended on the tax rolls in amounts not exceeding the limitations established by law; however any state levy takes precedence over all other levies and may not be reduced for any purpose other than that required by RCW 84.55.010. If, as a result of the levies imposed under RCW 36.54.130, 84.34.230, 84.52.069, 84.52.105, the portion of the levy by a metropolitan park district that was protected under RCW 84.52.120, 84.52.125, 84.52.135, 84.52.140, and the protected portion of the levy under RCW 86.15.160 by flood control zone districts in a county with a population of seven hundred seventy-five thousand or more that are coextensive with a county, the combined rate of regular property tax levies that are subject to the one percent limitation exceeds one percent of the true and fair value of any property, then these levies must be reduced as follows:
     (i) The portion of the levy by a metropolitan park district that has a population of less than one hundred fifty thousand and is located in a county with a population of one million five hundred thousand or more that is protected under RCW 84.52.120 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
     (ii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the protected portion of the levy imposed under RCW 86.15.160 by a flood control zone district in a county with a population of seven hundred seventy-five thousand or more that is coextensive with a county must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
     (iii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.140 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
     (iv) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a fire protection district that is protected under RCW 84.52.125 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
     (v) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.135 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
     (vi) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a ferry district under RCW 36.54.130 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
     (vii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a metropolitan park district with a population of one hundred fifty thousand or more that is protected under RCW 84.52.120 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
     (viii) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the levies imposed under RCW 84.34.230, 84.52.105, and any portion of the levy imposed under RCW 84.52.069 that is in excess of thirty cents per thousand dollars of assessed value, must be reduced on a pro rata basis until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated; and
     (ix) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the thirty cents per thousand dollars of assessed value of tax levy imposed under RCW 84.52.069 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated.
     (b) The certified rates of tax levy subject to these limitations by all junior taxing districts imposing taxes on such property must be reduced or eliminated as follows to bring the consolidated levy of taxes on such property within the provisions of these limitations:
     (i) First, the certified property tax levy rates of those junior taxing districts authorized under RCW 36.68.525, 36.69.145, 35.95A.100, and 67.38.130 must be reduced on a pro rata basis or eliminated;
     (ii) Second, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of flood control zone districts other than the portion of a levy protected under RCW 84.52.815 must be reduced on a pro rata basis or eliminated;
     (iii) 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, regional fire protection service authorities, 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, must be reduced on a pro rata basis or eliminated;
     (iv) Fourth, if the consolidated tax levy rate still exceeds these limitations, the first fifty cent per thousand dollars of assessed valuation levies for metropolitan park districts created on or after January 1, 2002, must be reduced on a pro rata basis or eliminated;
     (v) Fifth, 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 ((and)), regional fire protection service authorities under RCW 52.26.140(1) (b) and (c), and municipal fire districts under section 11(1) (b) and (c) of this act must be reduced on a pro rata basis or eliminated; and
     (vi) Sixth, 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, regional fire protection service authorities under RCW 52.26.140(1)(a), municipal fire districts under section 11(1)(a) of this act, library districts, metropolitan park districts created before January 1, 2002, 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, must be reduced on a pro rata basis or eliminated.

Sec. 28   RCW 84.52.010 and 2009 c 551 s 7 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, 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; 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. If, as a result of the levies imposed under RCW 36.54.130, 84.34.230, 84.52.069, 84.52.105, the portion of the levy by a metropolitan park district that was protected under RCW 84.52.120, 84.52.125, 84.52.135, and 84.52.140, the combined rate of regular property tax levies that are subject to the one percent limitation exceeds one percent of the true and fair value of any property, then these levies shall be reduced as follows:
     (a) The levy imposed by a county under RCW 84.52.140 shall be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or shall be eliminated;
     (b) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a fire protection district that is protected under RCW 84.52.125 shall be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or shall be eliminated;
     (c) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a county under RCW 84.52.135 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
     (d) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the levy imposed by a ferry district under RCW 36.54.130 must be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or must be eliminated;
     (e) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, the portion of the levy by a metropolitan park district that is protected under RCW 84.52.120 shall be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or shall be eliminated;
     (f) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the levies imposed under RCW 84.34.230, 84.52.105, and any portion of the levy imposed under RCW 84.52.069 that is in excess of thirty cents per thousand dollars of assessed value, shall be reduced on a pro rata basis until the combined rate no longer exceeds one percent of the true and fair value of any property or shall be eliminated; and
     (g) If the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the thirty cents per thousand dollars of assessed value of tax levy imposed under RCW 84.52.069 shall be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or eliminated.
     (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, 35.95A.100, 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, regional fire protection service authorities, 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 first fifty cent per thousand dollars of assessed valuation levies for metropolitan park districts created on or after January 1, 2002, shall be reduced on a pro rata basis or eliminated;
     (e) Fifth, 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 ((and)), regional fire protection service authorities under RCW 52.26.140(1) (b) and (c), and municipal fire districts under section 11(1) (b) and (c) of this act shall be reduced on a pro rata basis or eliminated; and
     (f) Sixth, 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, regional fire protection service authorities under RCW 52.26.140(1)(a), municipal fire districts under section 11(1)(a) of this act, library districts, metropolitan park districts created before January 1, 2002, 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. 29   RCW 84.52.052 and 2004 c 129 s 22 are each amended to read as follows:
     The limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 shall not prevent the levy of additional taxes by any taxing district, except school districts and fire protection districts, in which a larger levy is necessary in order to prevent the impairment of the obligation of contracts. As used in this section, the term "taxing district" means any county, metropolitan park district, park and recreation service area, park and recreation district, water-sewer district, solid waste disposal district, public facilities district, flood control zone district, county rail district, service district, public hospital district, road district, rural county library district, island library district, rural partial-county library district, intercounty rural library district, cemetery district, city, town, transportation benefit district, emergency medical service district with a population density of less than one thousand per square mile, cultural arts, stadium, and convention district, ferry district, city transportation authority, municipal fire district, or regional fire protection service authority.
     Any such taxing district may levy taxes at a rate in excess of the rate specified in RCW 84.52.050 through 84.52.056 and 84.52.043, or 84.55.010 through 84.55.050, when authorized so to do by the voters of such taxing district in the manner set forth in Article VII, section 2(a) of the Constitution of this state at a special or general election to be held in the year in which the levy is made.
     A special election may be called and the time therefor fixed by the county legislative authority, or council, board of commissioners, or other governing body of any such taxing district, by giving notice thereof by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authorizing such excess levy shall be submitted in such form as to enable the voters favoring the proposition to vote "yes" and those opposed thereto to vote "no."

Sec. 30   RCW 84.52.069 and 2011 c 365 s 2 are each amended to read as follows:
     (1) As used in this section, "taxing district" means a county, emergency medical service district, city or town, public hospital district, urban emergency medical service district, regional fire protection service authority, municipal fire district, or fire protection district.
     (2) Except as provided in subsection (10) of this section, a taxing district may impose additional regular property tax levies in an amount equal to fifty cents or less per thousand dollars of the assessed value of property in the taxing district. The tax shall be imposed (a) each year for six consecutive years, (b) each year for ten consecutive years, or (c) permanently. A tax levy under this section must be specifically authorized by a majority of at least three-fifths of the registered voters thereof approving a proposition authorizing the levies submitted at a general or special election, at which election the number of persons voting "yes" on the proposition shall constitute three-fifths of a number equal to forty percent of the total number of voters voting in such taxing district at the last preceding general election when the number of registered voters voting on the proposition does not exceed forty percent of the total number of voters voting in such taxing district in the last preceding general election; or by a majority of at least three-fifths of the registered voters thereof voting on the proposition when the number of registered voters voting on the proposition exceeds forty percent of the total number of voters voting in such taxing district in the last preceding general election. Ballot propositions must conform with RCW 29A.36.210. A taxing district may not submit to the voters at the same election multiple propositions to impose a levy under this section.
     (3) A taxing district imposing a permanent levy under this section shall provide for separate accounting of expenditures of the revenues generated by the levy. The taxing district must maintain a statement of the accounting which must be updated at least every two years and must be available to the public upon request at no charge.
     (4)(a) A taxing district imposing a permanent levy under this section must provide for a referendum procedure to apply to the ordinance or resolution imposing the tax. This referendum procedure must specify that a referendum petition may be filed at any time with a filing officer, as identified in the ordinance or resolution. Within ten days, the filing officer must confer with the petitioner concerning form and style of the petition, issue the petition an identification number, and secure an accurate, concise, and positive ballot title from the designated local official. The petitioner has thirty days in which to secure the signatures of not less than fifteen percent of the registered voters of the taxing district, as of the last general election, upon petition forms which contain the ballot title and the full text of the measure to be referred. The filing officer must verify the sufficiency of the signatures on the petition and, if sufficient valid signatures are properly submitted, must certify the referendum measure to the next election within the taxing district if one is to be held within one hundred eighty days from the date of filing of the referendum petition, or at a special election to be called for that purpose in accordance with RCW 29A.04.330.
     (b) The referendum procedure provided in this subsection (4) is exclusive in all instances for any taxing district imposing the tax under this section and supersedes the procedures provided under all other statutory or charter provisions for initiative or referendum which might otherwise apply.
     (5) Any tax imposed under this section may be used only for the provision of emergency medical care or emergency medical services, including related personnel costs, training for such personnel, and related equipment, supplies, vehicles and structures needed for the provision of emergency medical care or emergency medical services.
     (6) If a county levies a tax under this section, no taxing district within the county may levy a tax under this section. If a regional fire protection service authority imposes a tax under this section, no other taxing district that is a participating fire protection jurisdiction in the regional fire protection service authority may levy a tax under this section. No other taxing district may levy a tax under this section if another taxing district has levied a tax under this section within its boundaries: PROVIDED, That if a county levies less than fifty cents per thousand dollars of the assessed value of property, then any other taxing district may levy a tax under this section equal to the difference between the rate of the levy by the county and fifty cents: PROVIDED FURTHER, That if a taxing district within a county levies this tax, and the voters of the county subsequently approve a levying of this tax, then the amount of the taxing district levy within the county must be reduced, when the combined levies exceed fifty cents. Whenever a tax is levied countywide, the service must, insofar as is feasible, be provided throughout the county: PROVIDED FURTHER, That no countywide levy proposal may be placed on the ballot without the approval of the legislative authority of each city exceeding fifty thousand population within the county: AND PROVIDED FURTHER, That this section and RCW 36.32.480 shall not prohibit any city or town from levying an annual excess levy to fund emergency medical services: AND PROVIDED, FURTHER, That if a county proposes to impose tax levies under this section, no other ballot proposition authorizing tax levies under this section by another taxing district in the county may be placed before the voters at the same election at which the county ballot proposition is placed: AND PROVIDED FURTHER, That any taxing district emergency medical service levy that is limited in duration and that is authorized subsequent to a county emergency medical service levy that is limited in duration, expires concurrently with the county emergency medical service levy. A fire protection district that has annexed an area described in subsection (10) of this section may levy the maximum amount of tax that would otherwise be allowed, notwithstanding any limitations in this subsection (6).
     (7) The limitations in RCW 84.52.043 do not apply to the tax levy authorized in this section.
     (8) If a ballot proposition approved under subsection (2) of this section did not impose the maximum allowable levy amount authorized for the taxing district under this section, any future increase up to the maximum allowable levy amount must be specifically authorized by the voters in accordance with subsection (2) of this section at a general or special election.
     (9) The limitation in RCW 84.55.010 does not apply to the first levy imposed pursuant to this section following the approval of such levy by the voters pursuant to subsection (2) of this section.
     (10) For purposes of imposing the tax authorized under this section, the boundary of a county with a population greater than one million five hundred thousand does not include all of the area of the county that is located within a city that has a boundary in two counties, if the locally assessed value of all the property in the area of the city within the county having a population greater than one million five hundred thousand is less than two hundred fifty million dollars.
     (11) For purposes of this section, the following definitions apply:
     (a) "Fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district; and
     (b) "Participating fire protection jurisdiction" means a fire protection district, city, town, Indian tribe, or port district that is represented on the governing board of a regional fire protection service authority.

NEW SECTION.  Sec. 31   Sections 1 through 21 of this act constitute a new chapter in Title 52 RCW.

NEW SECTION.  Sec. 32   Section 27 of this act expires January 1, 2018.

NEW SECTION.  Sec. 33   Section 28 of this act takes effect January 1, 2018.