BP BHEAD INT S

AN ACT Relating to fire protection district benefit charges; amending RCW 52.18.010, 52.18.040, 52.18.050, 52.18.060, and 84.55.035; and adding a new section to chapter 52.18 RCW.

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

Sec. 1. RCW 52.18.010 and 1990 c 294 s 1 are each amended to read as follows:

The board of fire commissioners of a fire protection district may by resolution, for fire protection district purposes authorized by law, fix and impose a benefit charge on personal property and improvements to real property which are located within the fire protection district on the date specified and which have or will receive the benefits provided by the fire protection district, to be paid by the owners of the properties: PROVIDED, That a benefit charge shall not apply to personal property and improvements to real property owned or used by any recognized religious denomination or religious organization as, or including, a sanctuary or for purposes related to the bona fide religious ministries of the denomination or religious organization, including schools and educational facilities used for kindergarten, primary, or secondary educational purposes or for institutions of higher education and all grounds and buildings related thereto, but not including personal property and improvements to real property owned or used by any recognized religious denomination or religious organization for business operations, profit-making enterprises, or activities not including use of a sanctuary or related to kindergarten, primary, or secondary educational purposes or for institutions of higher education. ((The aggregate amount of such benefit charges in any one year shall not exceed an amount equal to sixty percent of the operating budget for the year in which the benefit charge is to be collected: PROVIDED, That it shall be the duty of the county legislative authority or authorities of the county or counties in which the fire protection district is located to make any necessary adjustments to assure compliance with such limitation and to immediately notify the board of fire commissioners of any changes thereof.))

A benefit charge imposed shall be reasonably proportioned to the measurable benefits to property resulting from the services afforded by the district. It is acceptable to apportion the benefit charge to the values of the properties as found by the county assessor or assessors modified generally in the proportion that fire insurance rates are reduced or entitled to be reduced as the result of providing the services. Any other method that reasonably apportions the benefit charges to the actual benefits resulting from the degree of protection, which may include but is not limited to the distance from regularly maintained fire protection equipment, the level of fire prevention services provided to the properties, or the need of the properties for specialized services, may be specified in the resolution and shall be subject to contest on the ground of unreasonable or capricious action or action in excess of the measurable benefits to the property resulting from services afforded by the district. The board of fire commissioners may determine that certain properties or types or classes of properties are not receiving measurable benefits based on criteria they establish by resolution. A benefit charge authorized by this chapter shall not be applicable to ((~~the~~)) property that is subject to a contract for services with a fire protection district or personal property or improvements to real property of any individual, corporation, partnership, firm, organization, or association maintaining a fire department and whose fire protection and training system has been accepted by a fire insurance underwriter maintaining a fire protection engineering and inspection service authorized by the state insurance commissioner to do business in this state((~~, but such property may be protected by the fire protection district under a contractual agreement~~)).

Sec. 2. RCW 52.18.040 and 1990 c 294 s 4 are each amended to read as follows:

Each fire protection district shall contract, prior to the imposition of a benefit charge, for the administration and collection of the benefit charge by each county treasurer, who shall deduct a percent, as provided by contract to reimburse the county for expenses incurred by the county assessor and county treasurer in the administration of the resolution and this chapter. The county treasurer shall make distributions ((~~each year~~)), as the charges are collected, in the amount of the benefit charges imposed on behalf of each district, less the deduction provided for in the contract.

Sec. 3. RCW 52.18.050 and 1990 c 294 s 5 are each amended to read as follows:

(1) Any benefit charge authorized by this chapter shall not be effective unless a proposition to impose the benefit charge is approved by a ((~~sixty percent~~)) majority of the voters of the district voting at a general election or at a special election called by the district for that purpose, held within the fire protection district. An election held pursuant to this section shall be held not more than twelve months prior to the date on which the first such charge is to be assessed((: PROVIDED, That a benefit charge approved at an election shall not remain in effect for a period of more than six years nor more than the number of years authorized by the voters if fewer than six years unless subsequently reapproved by the voters)).

(2) The ballot shall be submitted so as to enable the voters favoring the authorization of a fire protection district benefit charge to vote "Yes" and those opposed thereto to vote "No," and the ballot shall be:

"Shall . . . . . . county fire protection district No. . . . . be authorized to impose benefit charges each year ((~~for . . . . (insert number of years not to exceed six) years, not to exceed an amount equal to sixty percent of its operating budget,~~)) and be prohibited from imposing ((~~an additional~~)) property tax under RCW 52.16.130, 52.16.140, and 52.16.160?

YES NO

G G"

NEW SECTION. Sec. 4. A new section is added to chapter 52.18 RCW to read as follows:

In the event the board of fire commissioners is presented with a petition containing verified signatures of ten percent of the voters of the fire protection district voting in the last general election calling for revocation of the authority to impose a benefit charge, the board of fire commissioners shall submit a resolution to the county legislative authority or authorities of the county or counties in which the fire protection district is located requesting that an election be held. Upon receipt of the resolution, the legislative authority or authorities of the county or counties shall call a special election to be held within the fire protection district at which the proposition shall be submitted to the voters substantially as follows:

"Shall . . . . . . county fire protection district No. . . . . be required to discontinue the benefit charge authorized under RCW 52.18.050 and be authorized to reimpose property taxes under RCW 52.16.130, 52.16.140, and 52.16.160?

YES NO

G G"

If the fire protection district is located in more than one county, this proposition shall indicate the name of the district. If the proposition receives a majority approval of those voting on the proposition, the authority to impose a benefit charge shall be revoked as of January 1st of the year following the special election.

Sec. 5. RCW 52.18.060 and 1990 c 294 s 6 are each amended to read as follows:

(1) Not less than ten days nor more than six months before the election at which the proposition to impose the benefit charge is submitted as provided in this chapter, the board of fire commissioners of the district shall hold a public hearing specifically setting forth its proposal to impose benefit charges for the support of its legally authorized activities which will maintain or improve the services afforded in the district. A report of the public hearing shall be filed with the county treasurer of each county in which the property is located and be available for public inspection.

(2) Prior to November 15 of each year the board of fire commissioners shall hold a public hearing to review and establish the fire district benefit charges for the subsequent year.

All resolutions imposing or changing the benefit charges shall be filed with the county treasurer or treasurers of each county in which the property is located, together with the record of each public hearing, before November 30 immediately preceding the year in which the benefit charges are to be collected on behalf of the district.

After the benefit charges have been established, the owners of the property subject to the charge shall be notified of the amount of the charge in their property tax statement.

Sec. 6. RCW 84.55.035 and 1979 ex.s. c 218 s 5 are each amended to read as follows:

RCW 84.55.010 shall not apply to the first levy by or for a newly-formed taxing district created other than by consolidation or annexation, or to fire protection districts imposing property taxes under RCW 52.16.130, 52.16.140, and 52.16.160 after revocation of the district's authority to impose benefit charges under chapter 52.18 RCW.

This section shall be retroactive in effect and shall be deemed to validate any levy within its scope, even though the levy has been made prior to June 4, 1979.