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                            HOUSE JOINT RESOLUTION 4224

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State of Washington              52nd Legislature             1991 Regular Session

 

By Representatives Locke, R. King and Winsley.

 

Read first time February 20, 1991.  Referred to Committee on Revenue.Amending the Constitution to allow the legislature to phase-in large increases in property assessments.


     BE IT RESOLVED, BY THE SENATE AND THE HOUSE OF REPRESENTATIVES OF THE STATE OF WASHINGTON, IN LEGISLATIVE SESSION ASSEMBLED:

     THAT, At the next general election to be held in this state there shall be submitted to the qualified voters of the state for their approval and ratification, or rejection, an amendment to Article VII, section 1 of the Constitution of the state of Washington to read as follows:

 

     Article VII, section 1.  The power of taxation shall never be suspended, surrendered or contracted away.  All taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax and shall be levied and collected for public purposes only:  PROVIDED, That the legislature may provide for averaging of taxable values over a four-year period, under conditions and restrictions provided by law.  The word "property" as used herein shall mean and include everything, whether tangible or intangible, subject to ownership.  All real estate shall constitute one class:  PROVIDED, That the legislature may tax mines and mineral resources and lands devoted to reforestation by either a yield tax or an ad valorem tax at such rate as it may fix, or by both.  Such property as the legislature may by general laws provide shall be exempt from taxation.  Property of the United States and of the state, counties, school districts and other municipal corporations, and credits secured by property actually taxed in this state, not exceeding in value the value of such property, shall be exempt from taxation.  The legislature shall have power, by appropriate legislation, to exempt personal property to the amount of three thousand ($3,000.00) dollars for each head of a family liable to assessment and taxation under the provisions of the laws of this state of which the individual is the actual bona fide owner.

 

     BE IT FURTHER RESOLVED, That the secretary of state shall cause notice of the foregoing constitutional amendment to be published at least four times during the four weeks next preceding the election in every legal newspaper in the state.