H-0702.1 _______________________________________________
HOUSE BILL 1101
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State of Washington 52nd Legislature 1991 Regular Session
By Representatives Rust, May, Holland, Leonard, H. Sommers, Pruitt, Winsley, Riley, Wineberry, Cole, D. Sommers, Wynne, Wood, Mitchell, Morris and Tate.
Read first time January 18, 1991. Referred to Committee on Revenue.
AN ACT Relating to taxation of residential property near county jail facilities; adding a new section to chapter 84.36 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 84.36 RCW to read as follows:
(1) The legislative authority of a county may adopt an ordinance exempting, from the county levy described in RCW 84.52.043(1)(b) only, all residences within a specified distance of a county jail facility. The county ordinance shall specify the distance within which residences are exempt. The county ordinance may provide termination dates for exemptions granted under this section.
(2) As used in this section, "residence" means a single family dwelling unit whether such unit be separate or part of a multiunit dwelling, including the land on which such dwelling stands not to exceed one acre. The term includes:
(a) A share ownership in a cooperative housing association, corporation, or partnership, if the person claiming exemption can establish that his or her share represents the specific unit or portion of such structure in which he or she resides;
(b) A single family dwelling situated upon lands the fee of which is vested in the United States or any instrumentality thereof including an Indian tribe or in the state of Washington;
(c) A mobile home that has substantially lost its identity as a mobile unit by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe, connections with sewer, water, or other utilities.
NEW SECTION. Sec. 2. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.
NEW SECTION. Sec. 3. Section 1 of this act shall be effective for taxes levied for collection in 1992 and thereafter.