S-3847               _______________________________________________

                                                   SENATE BILL NO. 6430

                        _______________________________________________

State of Washington                              50th Legislature                              1988 Regular Session

By Senators McDonald, Gaspard and Patterson

Read first time 1/20/88 and referred to Committee on Ways & Means.

AN ACT Relating to property taxes; and amending RCW 39.67.010, 39.67.020, 84.55.092, and 84.52.043.

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

        Sec. 1.  Section 1, chapter 107, Laws of 1986 and RCW 39.67.010 are each amended to read as follows:

          Any agreement or contract between two taxing districts other than the state which is otherwise authorized by law may be made contingent upon a particular property tax levy rate of an identified taxing district other than the state where such rate affects the regular property tax rate of one of the parties to the contract and therefore affects the party's resources with which to perform under the contract.

          This section shall expire December 31, ((1988)) 1991.

        Sec. 2.  Section 2, chapter 107, Laws of 1986 and RCW 39.67.020 are each amended to read as follows:

          Any taxing district other than the state may transfer funds to another taxing district other than the state where the regular property tax levy rate of the second district may affect the regular property tax levy rate of the first district and where such transfer is part of an agreement whereby proration or reduction of property taxes is lessened or avoided.

          This section shall expire December 31, ((1988)) 1991.

        Sec. 3.  Section 3, chapter 107, Laws of 1986 and RCW 84.55.092 are each amended to read as follows:

          The regular property tax levies for each taxing district other than the state ((for taxes due in 1987 through 1991)) that reduces its tax rate under RCW 39.67.010 or 39.67.020 may be set at the amount which would otherwise be allowed under this chapter if the regular property tax levy for the district ((for taxes due in 1986 and 1987)) in the year or years when its tax rate was so reduced had been set at the full amount allowed under this chapter.

          This section shall expire December 31, ((1991)) 1994.

        Sec. 4.  Section 134, chapter 195, Laws of 1973 1st ex. sess. and RCW 84.52.043 are each amended to read as follows:

          Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named shall be as follows:  The levy by the state shall not exceed three dollars and sixty cents per thousand dollars of assessed value adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools;  the levy by any county shall not exceed one dollar and eighty cents per thousand dollars of assessed value;  the levy for any road district shall not exceed two dollars and twenty-five cents per thousand dollars of assessed value;  and the levy by or for any city or town shall not exceed three dollars and thirty-seven and one-half cents per thousand dollars of assessed value:  PROVIDED FURTHER, That counties of the fifth class and under are hereby authorized to levy from one dollar and eighty cents to two dollars and forty-seven and one-half cents per thousand dollars of assessed value for general county purposes and from one dollar and fifty-seven and one-half cents to two dollars and twenty-five cents per thousand dollars of assessed value for county road purposes if the total levy for both purposes does not exceed four dollars and five cents per thousand dollars of assessed value, but only to the extent that this modified levy does not result in the consolidated tax levy rate exceeding the limitations in this section and RCW 84.52.050 after the reductions under RCW 84.52.010(2):  PROVIDED FURTHER, That counties of the fourth and the ninth class are hereby authorized to levy two dollars and two and one-half cents per thousand dollars of assessed value until such time as the junior taxing agencies are utilizing all the dollar rates available to them:  AND PROVIDED FURTHER, That the total property tax levy authorized by  law without a vote of the people shall not exceed nine dollars and fifteen cents per thousand dollars of assessed value.  Levies at the rates provided by existing law by or for any port or public utility district shall not be included in the limitation set forth by this proviso.

          Nothing herein shall prevent levies at the rates provided by existing law by or for any port or power district.

          It is the intent of the legislature that the provisions of this section shall supersede all conflicting provisions of law including ((section 24, chapter 299, Laws of 1971 ex. sess. and section 8, chapter 124, Laws of 1972 ex. sess)) RCW 84.52.050.