SENATE BILL REPORT

                   SB 5360

                    As of February 3, 1995

Title:  An act relating to port districts.

Brief Description:  Changing provisions relating to property tax levies by port districts.

Sponsors:  Senator Heavey.

Brief History:

Committee Activity:  Government Operations:  2/9/95.

SENATE COMMITTEE ON GOVERNMENT OPERATIONS

Staff:  Eugene Green (786-7405)

Background:  A port district may impose two nonvoter-approved tax levies:  an annual tax not to exceed 45 cents per $1,000 of assessed value of taxable property for general port purposes; and an industrial levy not to exceed 45 cents per $1,000 of assessed value of taxable property for up to 12 years (the seventh through twelfth years are subject to referendum).

If part of an employment contract, a port district may pay bonuses to its employees.

Summary of Bill:  Before imposing its general purpose levy or its industrial development levy, a port district must prepare a study justifying the imposition of the levy and hold a public hearing on the study at which it must receive public testimony on the levy or levies.  The study must address:  an analysis of public benefits the port district receives; a comparison of these public benefits to the public benefits that are received by other ports on the West Coast, including dollar amounts and relative percentage of supplement that each receives; a description of the purposes for which these tax dollars will be expended; and justification of the use of the proposed property tax dollars.

A port district with a population of 100,000 or more may not pay bonuses to its employees or officials.

Appropriation:  None.

Fiscal Note:  Not requested.

Effective Date:  Ninety days after adjournment of session in which bill is passed.