H-529                _______________________________________________

                                                     HOUSE BILL NO. 20

                        _______________________________________________

State of Washington                              49th Legislature                              1985 Regular Session

By Representatives Vander Stoep, Sayan and Dobbs

Read first time 1/15/85 and referred to Committee on Ways & Means.

AN ACT Relating to the property tax rate computation for excess levies for school maintenance and operation levies; amending RCW 84.52.080; and declaring an emergency.

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

        Sec. 1.  Section 84.52.080, chapter 15, Laws of 1961 as last amended by section 14, chapter 204, Laws of 1984 and RCW 84.52.080 are each amended to read as follows:

          (1) The county assessor shall extend the taxes upon the tax rolls in the form herein prescribed.  The rate percent necessary to raise the amounts of taxes levied for state and county purposes, and for purposes of taxing districts coextensive with the county, shall be computed upon the assessed value of the property of the county; the rate percent necessary to raise the amount of taxes levied for any taxing district within the county shall be computed upon the assessed value of the property of the district; all taxes assessed against any property shall be added together and extended on the rolls in a column headed consolidated or total tax.  In extending any tax, whenever it amounts to a fractional part of a cent greater than five mills it shall be made one cent, and whenever it amounts to five mills or less than five mills it shall be dropped.  The amount of all taxes shall be entered in the proper columns, as shown by entering the rate percent necessary to raise the consolidated or total tax and the total tax assessed against the property.

          (2) For the purpose of computing the rate necessary to raise the amount of any excess levy in a taxing district which has classified or designated forest land under chapter 84.33 RCW, other than the state, the county assessor shall add the district's timber assessed value, as defined in RCW 84.33.035, to the assessed value of the property:  PROVIDED, That for school districts maintenance and operations levies only one-half of the district's timber assessed value or eighty percent of the timber roll of such district in calendar year 1983 as determined under chapter 84.33 RCW, whichever is greater, shall be added.

          (3) Upon the completion of such tax extension, it shall be the duty of the county assessor to make in each assessment book, tax roll or list a certificate in the following form:

          I, .......... ,  assessor of .......... county, state of Washington, do hereby certify that the foregoing is a correct list of taxes levied on the real and personal property in the county of .......... for the year one thousand nine hundred and .......... .

          Witness my hand this ..... day of .......... ,   19.. .

                                                                                                                                   ............... , County Assessor

          (4) The county assessor shall deliver said tax rolls to the county treasurer on or before the fifteenth day of December, taking his receipt therefor, and at the same time the county assessor shall provide the county auditor with an abstract of the tax rolls showing the total amount of taxes collectible in each of the taxing districts.

NEW SECTION. Sec. 2.     This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately, and shall be effective for taxes levied for collection in 1986 and thereafter.