6203-S

AN ACT Relating to acquiring and maintaining conservation areas; amending RCW 82.46.070; adding a new section to chapter 82.45 RCW; adding a new section to chapter 43.99 RCW; and providing for submission of this act to a vote of the people.

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

NEW SECTION. Sec. 1. A new section is added to chapter 82.45 RCW to read as follows:

(1) An additional excise tax is imposed beginning January 1, 1997, on each sale of real property in the state at a rate not to exceed one-half of one percent of the selling price. The proceeds of the tax shall be used exclusively for the acquisition of a less than fee simple interest in conservation areas and maintenance of conservation areas by state agencies or counties.

The tax must be imposed and collected in the same manner and under the same conditions as the tax under RCW 82.45.060 is imposed and collected, except that the additional tax does not apply to the acquisition of an interest in conservation areas by the state or a county, city, town, or park district.

(2) The treasurer of each county shall distribute the receipts from the additional tax imposed under this section to the state treasurer who shall place the moneys into the conservation lands account created under section 2 of this act.

(3) As used in this section, "conservation area" has the meaning given under RCW 36.32.570.

NEW SECTION. Sec. 2. A new section is added to chapter 43.99 RCW to read as follows:

The conservation lands account is created in the state treasury. Moneys received by the state treasurer from collections of the additional excise tax on real estate sales, authorized under section 1 of this act, shall be deposited into the conservation lands account and may be spent only after appropriation. Expenditures from the account may be used by the interagency committee for outdoor recreation only for preparing a conservation areas plan and administering and awarding grants to state agencies or counties to acquire less than fee simple interests in conservation areas, as defined in RCW 36.32.570, except that not more than one percent of amounts administered by the committee may be used for planning and program administration. If sufficient eligible applications are received from counties, at least fifty percent of the funds shall be expended as grants to counties.

In cooperation with other state agencies, the interagency committee for outdoor recreation shall adopt and periodically update a plan identifying conservation areas in which the state is to acquire interests, and shall award grants for the acquisition of interests in these identified conservation areas to state agencies, including, but not limited to, the department of fish and wildlife, the department of natural resources, and the state parks and recreation commission. The first priority for these expenditures shall be to acquire interests in conservation areas that are wetlands or agricultural lands.

In addition, the interagency committee for outdoor recreation shall adopt and periodically update criteria for the awarding of grants to counties. To be eligible for a grant, the county legislative authority must have imposed and be collecting to the maximum extent under law the conservation tax under RCW 84.34.230 and must have adopted a plan for the expenditure of the grant proceeds. The plan shall be periodically updated. Prior to the adoption or alteration of this plan, the elected officials of cities and towns located within the county shall be consulted and a public hearing shall be held to obtain public input. The first priority for these plans must be the acquisition of interests in conservation areas that are wetlands or agricultural lands. The proceeds of the grant must be expended in conformance with this plan.

Before November 1 of each year, the committee shall develop and submit to the chairs of the ways and means committees of the senate and house of representatives a description of the grants made under this section during the preceding fiscal year and a prioritized list of acquisitions that are recommended for funding by the legislature, including one copy to the staff of each of the committees. The list shall include, but not be limited to, a description of each acquisition, the terms and conditions of the grant, the state agency or local government jurisdiction, demonstration of the agency's or local jurisdiction's need for the acquisition and documentation of local conservation taxes being used to finance the acquisition. The legislature may remove acquisitions from the list recommended by the committee. The legislature shall not change the order of the priorities recommended for funding by the committee.

The interagency committee for outdoor recreation shall coordinate its efforts with counties that are acquiring and maintaining conservation areas under this section.

Sec. 3. RCW 82.46.070 and 1990 1st ex.s. c 5 s 3 are each amended to read as follows:

(1) Subject to subsection (2) of this section, the legislative authority of any county may impose an additional excise tax on each sale of real property in the county at a rate not to exceed one percent of the selling price. The proceeds of the tax shall be used exclusively for the acquisition and maintenance of conservation areas.

The taxes imposed under this subsection shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW, except:

(a) The tax shall be the obligation of the purchaser; and

(b) The tax does not apply to the acquisition of conservation areas by the county.

The county may enforce the obligation through an action of debt against the purchaser or may foreclose the lien on the property in the same manner prescribed for the foreclosure of mortgages.

The tax shall take effect thirty days after the election at which the taxes are authorized.

(2) No tax may be imposed under subsection (1) of this section unless approved by a majority of the voters of the county voting thereon for a specified period and maximum rate after:

(a) The adoption of a resolution by the county legislative authority of the county proposing this action; or

(b) The filing of a petition proposing this action with the county auditor, which petition is signed by county voters at least equal in number to ten percent of the total number of voters in the county who voted at the last preceding general election.

The ballot proposition shall be submitted to the voters of the county at the next general election occurring at least sixty days after a petition is filed, or at any special election prior to this general election that has been called for such purpose by the county legislative authority.

(3) A plan for the expenditure of the excise tax proceeds shall be prepared by the county legislative authority at least sixty days before the election if the proposal is initiated by resolution of the county legislative authority, or within six months after the tax has been authorized by the voters if the proposal is initiated by petition. Prior to the adoption of this plan, the elected officials of cities located within the county shall be consulted and a public hearing shall be held to obtain public input. The proceeds of this excise tax must be expended in conformance with this plan.

(4) As used in this section, "conservation area" has the meaning given under RCW 36.32.570.

(5) This section shall apply only to counties that have imposed the tax authorized by this section before January 1, 1996.

NEW SECTION. Sec. 4. This act shall be submitted to the people for their adoption and ratification, or rejection, at the next succeeding general election to be held in the state, in accordance with Article II, section 1 of the state Constitution, as amended, and the laws enacted to facilitate the operation thereof.