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SUBSTITUTE HOUSE BILL 1122
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AS AMENDED BY THE SENATE
Passed Legislature - 1994 Regular Session
State of Washington 53rd Legislature 1994
Regular Session
By House Committee on Local
Government (originally sponsored by Representatives Pruitt, Schmidt, Zellinsky,
H. Myers, B. Thomas, Dunshee, Valle, R. Meyers, Basich, Brough and Quall)
Read first time 02/05/93.
Changing provisions relating to
excess levies in park and recreation districts and service areas.
AN ACT Relating to parks;
amending RCW 36.69.140, 36.69.145, and 36.68.525; reenacting and amending RCW
36.68.520; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
NEW SECTION. Sec.
1. The intent of the
legislature by enacting sections 2 through 5 of chapter . . ., Laws
of 1994 (this act) is:
(1) To allow park and
recreation districts and park and recreation service areas to place more than
one excess levy on the same ballot, allowing districts and service areas to
give voters the opportunity to vote on separate issues, such as for operating
and capital funds, at the same election, thereby reducing election costs; and
(2) To increase the
amount a park and recreation district or park and recreation service area may
collect through a six-year property tax levy from a maximum of fifteen cents
per thousand dollars of assessed value to a maximum of sixty cents per thousand
dollars of assessed value. This would allow for a more stable funding source
for park and recreation districts and park and recreation service areas at a
realistic tax rate and reduce the need for holding excess levy elections on an
annual or biannual basis. In addition, it would level out the collection of
taxes over each of six years rather than the practice now of collecting in one
year to fund two years.
Sec. 2. RCW 36.69.140 and 1984 c
186 s 30 are each amended to read as follows:
(1) A park and
recreation district shall have the power to levy ((an)) excess ((levy))
levies upon the property included within the district, in the manner
prescribed by Article VII, section 2, of the Constitution and by RCW
84.52.052((. Such excess levy may be either)) for operating funds ((or
for)), capital outlay funds, ((or for a)) and
cumulative reserve funds.
(2) A park and
recreation district may issue general obligation bonds for capital purposes
only, not to exceed an amount, together with any outstanding nonvoter approved
general obligation indebtedness equal to three-eighths of one percent of the
value of the taxable property within such district, as the term "value of
the taxable property" is defined in RCW 39.36.015. A park and recreation
district may additionally issue general obligation bonds, together with
outstanding voter approved and nonvoter approved general obligation
indebtedness, equal to one and one-fourth percent of the value of the
taxable property within the district, as the term "value of the taxable
property" is defined in RCW 39.36.015, when such bonds are approved by
three-fifths of the voters of the district at a general or special election
called for that purpose and may provide for the retirement thereof by levies in
excess of dollar rate limitations in accordance with the provisions of RCW
84.52.056. When authorized by the voters of the district, the district may
issue interest bearing warrants payable out of and to the extent of excess
levies authorized in the year in which the excess levy was approved. These
elections shall be held as provided in RCW 39.36.050. Such bonds and warrants
shall be issued and sold in accordance with chapter 39.46 RCW.
Sec. 3. RCW 36.69.145 and 1984 c
131 s 6 are each amended to read as follows:
(1) A park and
recreation district may impose regular property tax levies in an amount equal
to ((fifteen)) sixty cents or less per thousand dollars of
assessed value of property in the district in each year for ((five)) six
consecutive years when specifically authorized so to do by a majority of at
least three-fifths of the voters thereof approving a proposition authorizing
the levies submitted at a special election or at the regular election of the
district, at which election the number of ((persons)) voters
voting "yes" on the proposition shall constitute three-fifths of a
number equal to forty per centum of the ((total votes cast)) number
of voters voting in such district at the last preceding general election
when the number of ((electors)) voters voting on the proposition
does not exceed forty per centum of the ((total votes cast)) 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 ((electors)) voters
thereof voting on the proposition if the number of ((electors)) voters
voting on the proposition exceeds forty per centum of the ((total votes cast))
number of voters voting in such taxing district in the last preceding
general election. A proposition authorizing the tax levies shall not be
submitted by a park and recreation district more than twice in any twelve-month
period. Ballot propositions shall conform with RCW 29.30.111. In the event a
park and recreation district is levying property taxes, which in combination
with property taxes levied by other taxing districts subject to the one percent
limitation provided for in Article 7, section 2, of our state Constitution
result in taxes in excess of the limitation provided for in RCW 84.52.043, the
park and recreation district property tax levy shall be reduced or eliminated
before the property tax levies of other taxing districts are reduced.
(2) The limitation in
RCW 84.55.010 shall not apply to the first levy imposed under this section
following the approval of the levies by the voters under subsection (1) of this
section.
Sec. 4. RCW 36.68.520 and 1984 c
186 s 29 and 1984 c 131 s 8 are each reenacted and amended to read as follows:
(1) A park and
recreation service area shall have the power to levy ((an)) annual
excess ((levy)) levies upon the property included within the
service area if authorized at a special election called for the purpose in the
manner prescribed by section 2, Article VII of the Constitution and by RCW
84.52.052((.
This excess levy may
be either)) for operating funds,
((or for)) capital outlay funds, ((or for a)) and
cumulative reserve funds.
(2) A park and
recreation service area may issue general obligation bonds for capital
purposes only, not to exceed an amount, together with any outstanding nonvoter
approved general obligation indebtedness, equal to three-eighths of one percent
of the value of the taxable property within the ((district)) service
area. ((Such districts)) Additionally, a park and
recreation service area may issue general obligation bonds, together
with any outstanding voter approved and nonvoter approved general indebtedness,
equal to two and one-half percent of the value of the taxable property within
the ((district)) service area, as the term "value of the
taxable property" is defined in RCW 39.36.015, when such bonds are
approved by the voters of the ((district)) service area at a
special election called for the purpose in accordance with the provisions of
Article VIII, section 6 of the Constitution. Such bonds shall be issued and
sold in accordance with chapter 39.46 RCW.
Bonds may be retired by
excess property tax levies when such levies are approved by the voters at a
special election in accordance with the provisions of Article VII, section 2 of
the Constitution and RCW 84.52.056.
Any elections shall be
held as provided in RCW 39.36.050.
Sec. 5. RCW 36.68.525 and 1984 c
131 s 9 are each amended to read as follows:
A park and
recreation service area may impose regular property tax levies in an amount
equal to ((fifteen)) sixty cents or less per thousand dollars of
assessed value of property in the service area in each year for six consecutive
years when specifically authorized so to do by a majority of at least
three-fifths of the voters thereof approving a proposition authorizing the
levies submitted not more than twelve months prior to the date on which the
proposed initial levy is to be made and not oftener than twice in such twelve
month period, either at a special election or at the regular election of the
service area, at which election the number of ((persons)) voters
voting "yes" on the proposition shall constitute three-fifths of a
number equal to forty percent of the ((total votes cast)) number of
voters voting in the service area at the last preceding general election
when the number of ((electors)) voters voting on the proposition
does not exceed forty percent of the ((total votes cast)) 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 ((electors)) voters
thereof voting on the proposition if the number of ((electors)) voters
voting on the proposition exceeds forty per centum of the ((total votes cast))
number of voters voting in such taxing district in the last preceding
general election. A proposition authorizing such tax levies shall not be
submitted by a park and recreation ((district)) service area more
than twice in any twelve-month period. Ballot propositions shall conform with
RCW 29.30.111. If a park and recreation service area is levying property
taxes, which in combination with property taxes levied by other taxing
districts result in taxes in excess of the nine-dollar and fifteen cents per
thousand dollars of assessed valuation limitation provided for in RCW
84.52.043, the park and recreation service area property tax levy shall be
reduced or eliminated before the property tax levies of other taxing districts are
reduced.
