BP BHEAD INT S

AN ACT Relating to new counties; amending RCW 36.09.010, 36.09.020, 2.06.030, 36.32.020, and 84.09.030; adding new sections to chapter 36.09 RCW; adding a new section to chapter 47.01 RCW; creating new sections; recodifying RCW 36.09.010 and 36.09.020; repealing RCW 4.12.070, 36.09.035, 36.09.040, and 36.09.050; and prescribing penalties.

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

NEW SECTION. Sec. 1. The purpose of this act is to establish procedures for the formation of new counties and to provide for a just apportionment of the debts, liabilities, and assets of the parent county or counties between a new county and the remaining parent county or counties.

NEW SECTION. Sec. 2. Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

(1) "Assets" means all: (a) Real estate and leasehold interests in real estate owned by the parent county; (b) tangible personal property owned or leased by the parent county; and (c) intangible personal property owned by the parent county including cash, securities, commercial paper, notes, accounts receivable, and contract rights. Assets shall be determined as of the first day of the interim period.

(2) "Citizens' oversight committee" means a committee of not less than three or more than nine registered voters who reside in a proposed new county appointed by the county auditor of a parent county for the purpose of overseeing the review of signatures on petitions for the formation of a new county.

(3) "Interim period" means the period during which a new county government is established; the just apportionment of debts, liabilities, and assets between a new county and a parent county is completed; and the transfer of all records from the parent county or counties to the new county is completed. The period begins on January 1 following an election in which the formation of a new county is approved and ends on the following January 1.

(4) "New county" means the county that is created by striking territory from a parent county or counties as provided pursuant to Article XI, section 3 of the state Constitution.

(5) "Parent county or counties" means the existing county or counties out of which territory is stricken to create a new county.

(6) "Petitioner" means a valid signer of a petition to form a new county.

(7) "Proponents" means up to five individuals who are registered voters in the proposed new county who are involved in the process to create a new county and who identify themselves as proponents and submit their names and addresses along with the petition requesting the creation of a new county to the secretary of state.

(8) "Principal county auditor" means, if more than one parent county exists, the auditor of the parent county out of which territory is taken to create part of the new county in which more persons reside than reside in any other portion of another parent county that is taken to create part of the new county.

NEW SECTION. Sec. 3. (1) A petition requesting the creation of a new county together with a complete legal description of the proposed new county and the names and addresses of the proponents shall be filed with the secretary of state who shall stamp each page with the date it is filed.

(2) A petition may consist of multiple pages in identical form. Each page shall include: (a) A request to create a new county and the name of the proposed new county; (b) a map of the proposed new county; (c) a statement, printed in bold type, that reads: "WARNING: Every person who signs this petition with any other than his or her true name, knowingly signs more than one of these petitions, signs this petition when he or she is not a registered voter, or makes any false statement on this petition may be punished by fine or imprisonment or both."; and (d) lines and spaces that provide for each signer's signature, printed name, full address of residence for voting purposes, and the date of signing. The required map of the proposed new county may be printed on the front or back of the petition or attached on a separate page.

(3) The requirements in this section that petition signatures be dated and that they be affixed on the petition within two years of the submission of the petition to the secretary of state shall not apply to any petitions filed pursuant to this act with the secretary of state prior to January 1, 1997. A new county petition circulated prior to the effective date of this act and filed pursuant to this act with the secretary of state prior to January 1, 1997, and differing in form from the information required by this act shall be deemed acceptable as to form requirements.

(4) A petition proposing the creation of a new county must be signed by at least the percentage of registered voters required by Article XI section 3 of the state Constitution residing in the portion of each parent county that is proposed to be stricken and included in the new county. Signatures must be dated within two years of the date the petition is initially filed with the secretary of state.

(5) Within ten days of receipt of the petition, the secretary of state shall forward a copy of the petition to the county auditor of each parent county for validation of the signatures. With respect to each signature, the county auditor shall validate that: (a) The signer is a registered voter; (b) the signer resides in the portion of the parent county that is proposed to be stricken; and (c) the signature was dated within two years of the date the petition was initially filed with the secretary of state. The parent county auditor shall have forty-five days from receipt of the petition to complete the validation of signatures. For any petitioner, a variation between the signature of the petitioner on the petition and that in the registration files due to the substitution of initials or the use of common nicknames is permitted so long as the surname and handwriting are clearly the same.

(6) Upon receiving the copy of the petition for validation, the county auditor shall appoint a citizens' oversight committee to monitor the validation process. At least a majority of the persons appointed to the citizens' oversight committee shall be registered voters living in the proposed new county who have signed the petition to create the new county.

(7) If the petition reviewed by the county auditor contains the valid signatures of at least the percentage of registered voters required by Article XI section 3 of the state Constitution of the parent county who reside in the portion of the parent county that is proposed to be stricken from that county, the county auditor shall return the copy of the petition to the secretary of state together with a certificate stating: (a) The total number of registered voters residing within the territory of the parent county that is proposed to be stricken as of the date the petition was filed with the secretary of state; and (b) the number of signatures on the petition that are determined to be the valid signatures of registered voters residing within the portion of the parent county that is proposed to be stricken who signed the petition within two years of its filing with the secretary of state.

(8) If the petition reviewed by the county auditor does not contain valid signatures of at least the percentage of registered voters required by Article XI section 3 of the state Constitution of the parent county residing in the territory proposed to be stricken from that county who signed the petition within two years of its filing with the secretary of state, the county auditor shall notify both the proponents of the new county and the secretary of state of the number of additional valid signatures required to equal the required percentage of active registered voters residing in the territory proposed to be stricken from that county. The proponents shall have ninety days from the date of notification to obtain the necessary additional signatures. The additional signatures must be submitted on the required petition form to the secretary of state no later than the first business day following the ninetieth day following the county auditor's notification under this subsection. The secretary of state shall forward a copy of the additional signatures to the appropriate county auditor for validation in the same manner as the original submission. Upon completion of the validation of the additional signatures, the county auditor shall return the copy of the additional signatures to the secretary of state with the certificate as required by subsection (7) of this section.

(9) Upon receipt of the initial petition and legal description of the proposed new county, the secretary of state shall forward a copy of the legal description of the proposed new county to the director of the office of financial management for a population determination. The director of the office of financial management, using the most current data available, shall certify to the secretary of state within thirty days from receipt of the request from the secretary of state, the population of the proposed new county and the population of the remaining portion of each parent county.

(10) Upon receipt of the certificates from the county auditors of the parent county or counties and from the director of the office of financial management, the secretary of state shall certify whether the proposed new county and the remaining parent county or counties will have the minimum populations required by the state Constitution and whether the petition has been signed within two years of its filing with the secretary of state by at least the percentage of registered voters required by Article XI section 3 of the state Constitution residing in the portion of each parent county that is to be stricken to form the new county.

(11) If, based upon the certification by the secretary of state, the request to create a new county does not meet the minimum population requirements or is not supported by the minimum number of valid signatures, the secretary of state shall notify the proponents of the new county and the county auditors of each parent county and no subsequent petition requesting the formation of a new county that includes any of the territory of the proposed new county described in the failed petition may be filed with the secretary of state for a period of four years from the date the failed petition was filed.

(12) If the secretary of state certifies that the proposal to create a new county does meet the minimum population requirements and that the petition has the minimum number of valid signatures, the secretary of state shall notify the proponents of the new county, the county auditor of the parent county or counties, the speaker of the house of representatives, and the president of the senate. The secretary of state shall request legislation to authorize the establishment of the proposed new county to be considered by the legislature at the earliest opportunity.

NEW SECTION. Sec. 4. The legislature may enact special legislation authorizing the creation of a new county by striking territory from an existing county or counties subject to approval by the voters residing in the proposed new county. The special legislation shall include: (1) A legal description of the proposed new county; (2) any special requirements regarding the procedures used or standards applied to make a just apportionment of debts, liabilities, and assets between the new county and each parent county; (3) directions to the county auditor of the parent county or counties regarding the conduct of an election on the creation of the new county; (4) provision for necessary financial resources for the new county required through the interim period and until receipt of regular taxes and other revenues; (5) based upon the population of the proposed new county and consistent with general law, the initial officials to be elected to govern the new county; (6) provision for superior court and district court for the new county; and (7) such other measures as the legislature finds appropriate to facilitate the efficient organization of the new county government. If the legislature decides to modify the boundaries of the proposed new county, it shall consider the economic stability, the efficiency of administration, natural geographic barriers, transportation corridors, and the boundaries of existing communities and governmental units, as such factors affect the proposed new county and the remaining parent county or counties. All counties must consist of a single contiguous area of land and water.

NEW SECTION. Sec. 5. The legislature may request the department of community, trade, and economic development to prepare and file with the legislature a report detailing the potential revenues and expenses of a proposed new county and the remnant parent county or counties whenever the secretary of state certifies a petition pursuant to Article XI, section 3 of the state Constitution, to the legislature proposing the creation of a new county. The potential revenues of the proposed new county must include both tax revenue of the proposed new county itself and distributions of state and federal moneys to the new county.

NEW SECTION. Sec. 6. Following the enactment of special legislation authorizing the creation of a new county, the question of creation of a new county shall be submitted to the voters residing within the boundaries of the proposed new county as described in the special legislation at the next general election that follows the effective date of the special legislation by at least sixty days. The question shall be presented on the ballot in substantially the following form: Shall the new county of (insert name of new county) be created? - yes or no? If a majority of those voting on the question vote in favor of creation of a new county, the new county shall be established, with an interim organization period commencing on January 1 of the year following the election. If a majority of those voting on the question vote against creation of a new county, the new county shall not be established, and the question of creation of a new county in any portion or all of the area proposed for a new county may not be submitted to the voters prior to the general election four years following. Thirty days prior to the election to create a county, the county legislative authority for the parent county from which the largest population is removed to form the new county shall establish three commissioner districts in the proposed new county subject to the criteria in RCW 29.70.100(4). The initial commissioners of the new county may alter these boundaries, subject to the same criteria, during the interim period by unanimous vote. After the interim period, commissioner district boundaries may be altered as provided in RCW 36.32.020.

NEW SECTION. Sec. 7. (1) If voters of a proposed new county approve the ballot proposition authorizing the new county to be created, separate elections shall be held in the new county to nominate and elect the initial county elected officials for the new county that are specified under the special legislation.

Declarations of candidacy shall be made with the county auditor of the parent county or the principal county auditor if the new county was created out of territory from more than one parent county, who shall cause election notices to be published. The county auditor of the parent county shall conduct the elections. Where the new county was created out of territory from more than one parent county, the county auditors of the parent counties shall conduct these elections in the territory that was taken out of their counties to create the new county and shall certify the election results to the principal county auditor. The principal county auditor shall certify the final election results and declare candidates who are nominated at the primary and the initial elected officials of the new county who are elected.

Except as provided in this section, elections shall be held following general election laws for partisan county offices.

(2) A three-day special filing period shall be opened for persons to file declarations of their candidacies for these positions. The filing period shall be the first three business days following the date of certification of the election to form a new county. A primary shall be held to nominate candidates for the new county elected positions at the February special election date specified in RCW 29.13.010 in the year following the year of the general election where the ballot proposition was approved authorizing the new county to be created. Each candidate for the office of county commissioner shall file for one of three separate county commissioner positions and county commissioner districts shall be used to nominate candidates for the initial offices of county commissioner. The candidates' names shall appear on the ballot in alphabetical order under the title of the position for which each has filed.

An election shall be held to elect the initial county elected officials at the April election date specified in RCW 29.13.010 in the same year as the special primary. The newly elected county officials shall assume office immediately upon the certification of the election with limited powers during the interim period as provided in this chapter and full powers commencing when the new county is officially created on the January 1st of the following year.

NEW SECTION. Sec. 8. The cost of conducting the election to create a new county shall be paid by the parent county or counties if the new county is not created. If the new county is created, the new county shall reimburse the parent county or counties for all election costs including the election to create the new county, and the special primary and special election to elect the new county officers.

NEW SECTION. Sec. 9. The terms of office for all of the initial county officials except for commissioner position No. 3 shall be from the date of their election until the end of the next year in which the governor is elected. The term of office for the initial commissioner for position No. 3 shall be from the date of his or her election until the end of the next year that is two years prior to the year in which the governor is elected. Thereafter, the terms of all officers shall be four years.

NEW SECTION. Sec. 10. The director of the department of community, trade, and economic development shall designate the annual salaries for the initial elected officers of the new county. The salaries may be payable either monthly, twice monthly, or every two weeks in equal installments as determined by the initial board of county commissioners.

NEW SECTION. Sec. 11. (1) The initial county commissioners shall designate an initial county seat for the new county. A permanent county seat shall be selected by the voters of the new county at the September primary occurring during the interim period.

(2) A city, town, or other commonly named area within the new county may be nominated as the permanent county seat in a petition that has been signed by at least one percent of the number of active registered voters residing in the new county and filed with the initial county auditor during the regular filing period for filing declarations of candidacy provided in RCW 29.15.020.

(3) The ballot proposition to select the county seat must list the names of the nominated cities, towns, and commonly named areas alphabetically. Each voter may select a single nominee. The nominee receiving the most number of votes is the permanent county seat until removed under general law.

NEW SECTION. Sec. 12. Except as provided in this section, the creation of a new county may not affect the boundaries of a city, town, or special district of any kind.

(1) Unless the initial board of county commissioners provides otherwise, a single road district must exist in the new county composed of all the unincorporated area within the new county. Territory that is stricken from a parent county to create a new county must also be stricken from the road district or districts of the parent county effective as of the final day of the interim period.

(2) An area in a new county that was included in a county rural library district must remain part of that county rural library district. The trustees of such a library district must be appointed by joint action of the members of the county legislative authorities of the parent county or counties and the new county, with the vote on each appointment distributed among the members of the county legislative authorities so that the combined total vote of all the members of a single county legislative authority is in direct proportion to the percentage of population within the library district residing in that county and each member of that county legislative authority receiving an equal portion of that vote.

(3) Effective on the first day after the interim period for the creation of a new county, a public transportation benefit area that includes territory located in both the remaining parent county and new county shall have its boundaries reduced to eliminate any territory located in the new county.

NEW SECTION. Sec. 13. The superior court and district court for the new county shall obtain jurisdiction over all new matters over which such courts otherwise have jurisdiction pursuant to the state Constitution and state law filed on or after January 1 following the interim period. The superior court and district court of the parent county or counties shall retain jurisdiction of any matters pending before them or on appeal from them on December 31 at the close of the interim period unless all parties to such matter stipulate to a change of venue to the superior or district court of the new county.

All pleadings, process, documents, and files in the office of the county clerk and in the offices of officers of the superior or district court of a parent county pertaining to actions and proceedings transferred to the superior or district court of the new county must be certified and transferred to the county clerk or to officers of the superior or district court of the new county.

NEW SECTION. Sec. 14. Within one hundred eighty days of the beginning of the interim period for a new county, all records, documents, and papers in the offices of county auditor, county assessor, county treasurer, and other county officers of a parent county, affecting the title or possession of real property in the new county, assessed valuation of property located in the new county, registration of voters residing in the new county, or other appropriate matters, must be certified by the appropriate parent county official and must be transferred to the appropriate county officials and officers of the new county. If original records, documents, or papers are not transferred, certified copies shall be provided. The appropriate county officials of the parent county and the new county may agree to transfers utilizing electronic, photostatic, mechanical, or other methods that adequately ensure the accuracy of the transferred information. All costs incurred with regard to the transfer of records, documents, and papers shall be paid by the new county.

NEW SECTION. Sec. 15. During the interim period for a new county, the initial county officials have the following powers:

(1) The initial board of county commissioners may adopt ordinances and adopt resolutions necessary to implement the general powers provided by this section. The initial board of county commissioners may also adopt ordinances on any matter within the authority of a nonhome-rule county, which shall become effective on January 1 following the interim period.

(2) The initial county officials, subject to state law governing counties in general, may purchase or lease land, buildings, equipment, and supplies; contract for services; and employ staff as necessary to implement the powers provided by this section and to assure the establishment of the necessary infrastructure and staffing for the full operation of county government on January 1 following the interim period.

(3) The initial county officials may enter interlocal agreements with the parent county to facilitate the establishment of the new county government and for services to be rendered following the interim period.

(4) The initial board of county commissioners may:

(a) Cause tax anticipation or revenue anticipation notes or warrants or other short-term obligations to be issued as provided in chapter 39.50 RCW;

(b) Authorize the borrowing of money from state or federal agencies to the same extent as is authorized for a nonhome-rule county;

(c) Submit ballot propositions to the voters of the new county authorizing a single-year excess levy to be imposed, as provided by RCW 84.52.052;

(d) Submit ballot propositions to the voters of the new county authorizing both voter-approved general indebtedness and bond retirement excess levies, as provided by RCW 84.52.056 and 39.36.050;

(e) Impose property taxes as authorized for counties, to be collected following the interim period; and

(f) Impose excise taxes as authorized for counties effective on January 1 following the interim period, including, but not limited to, sales and use taxes authorized in chapter 82.14 RCW and real estate excise taxes authorized in chapter 82.46 RCW.

NEW SECTION. Sec. 16. The initial county officers of a new county during the interim period are subject to all state laws limiting the authority of or imposing obligations on such offices as if the new county were fully established.

NEW SECTION. Sec. 17. All ordinances, rules, and regulations of a parent county that are in effect at the beginning of the interim period for a new county and that are adopted by the parent county during the interim period of a new county shall have their full force and effect within the portion of the parent county that is stricken to form the new county until the end of the interim period unless repealed by the parent county prior to that date.

NEW SECTION. Sec. 18. During the interim period for a new county, the parent county shall remain responsible for providing all county services previously provided by that parent county in the portion of the parent county that is stricken to form a new county unless otherwise agreed to between the parent county and the initial officers of the new county.

NEW SECTION. Sec. 19. (1) The budget for the interim period for a new county shall be adopted as provided in this section. The budget for the first budget cycle of the new county following the interim period shall be adopted as provided in chapter 36.40 RCW.

(2) The initial board of county commissioners shall adopt a budget for the interim period and make any subsequent amendments in consultation with the state auditor and the department of community, trade, and economic development. The department of community, trade, and economic development shall provide to the initial officers of the new county, at the earliest date feasible following the election authorizing formation of the new county, a report detailing the potential revenues and expenses of the new county. The interim period budget may initially authorize expenditure of moneys by general category without specific detail. The budget may be amended periodically during the interim period to reflect actual revenues or expenditure requirements as they become known.

NEW SECTION. Sec. 20. During the interim period for a new county, the initial board of county commissioners may borrow money from the county sales and use tax equalization account up to one hundred thousand dollars or five dollars per capita based on a population estimate of the new county made by the office of financial management, whichever is less.

Any loan obtained pursuant to this section must be repaid within three years of the initial disbursement. The state treasurer may withhold moneys from the funds otherwise payable to the new county to assure repayment.

NEW SECTION. Sec. 21. A new section is added to chapter 47.01 RCW to read as follows:

Beginning on January 1 following the interim period for a new county, the department of transportation shall adjust the allocations of transportation moneys made to counties to include the new county on the same bases as apply to previously existing counties.

Sec. 22. RCW 36.09.010 and 1963 c 4 s 36.09.010 are each amended to read as follows:

Whenever a new county shall be or shall have been ((~~organized~~)) created out of the territory which was ((~~included within the limits of any other~~)) stricken from another county or counties, the new county shall be liable for a ((~~reasonable~~)) just proportion of the debts and liabilities of the parent county ((~~from which it was taken, and entitled to its proportion of the property of the county~~)) or counties and shall receive a just proportion of the assets of the parent county or counties.

Sec. 23. RCW 36.09.020 and 1963 c 4 s 36.09.020 are each amended to read as follows:

(1) The auditor of the ((~~old~~)) parent county shall give the auditor of the new county reasonable notice to meet ((~~him~~)) together on a certain day at the county seat of the ((~~old~~)) parent county, or at some other convenient place, to settle ((~~upon and fix the amount which the new county shall pay~~)) the apportionment of debts and liabilities, if any, as provided in subsection (2) of this section and apportionment of assets as provided by section 24 of this act.

(2) In ((~~doing so~~)) apportioning the debts and liabilities, they shall not charge either county with any share of debts ((~~arising from the erection of~~)) or liabilities then existing incurred in the purchase of any county property, or in the purchase or construction of any public buildings then in use or under construction, or ((~~out of the construction of~~)) any roads or bridges ((which shall be and remain, after the division, within the limits of the other county, and of the other debts they shall apportion to each county such a share of the indebtedness as may be just and equitable, taking into consideration the population of such portion of territory so forming a part of the said counties while so united, and also the relative advantages, derived from the old county organization)) then in use or under construction, that are located within the other county.

Except as may be provided otherwise in the special legislation authorizing the creation of the new county, the remaining debts and liabilities of the parent county must be apportioned so that the new county is assigned an amount of these debts and liabilities that is in the same proportion as the assessed valuation of the new county, that was part of that parent county, is to the total assessed valuation in the parent county before the creation of the new county. The assessed valuations must be those used for taxes imposed in the year before the election was held authorizing the creation of the new county.

This section may not be construed to affect the rights of creditors.

NEW SECTION. Sec. 24. The parent county shall retain ownership of real property it owns that remains in its boundaries after the creation of the new county. At the effective date of the creation of the new county, the new county shall acquire ownership of real property that was owned by the parent county that is located in the new county.

All equipment owned by the parent county that is used in the construction or maintenance of roads or bridges must be apportioned based on total appraised value of the equipment between the new county and the parent county so that the new county receives a portion of this equipment that is in the same proportion as the number of miles of county roads in the new county, that were part of that parent county, is to the total number of miles of county roads in the parent county before the creation of the new county.

All other assets of the parent county, the apportionment of which is not otherwise provided for, must be apportioned between the parent county and new county based on total appraised value of the assets so that the new county receives a portion of these assets that is in the same proportion as the assessed valuation of the new county, that was part of the parent county, is to the total assessed valuation of the parent county before the creation of the new county. The assessed valuations must be those used for taxes imposed in the year of the election authorizing creation of the new county.

NEW SECTION. Sec. 25. (1) If the auditor for a parent county and the auditor for a new county formed in whole or in part from territory stricken from the parent county cannot agree to the apportionment of debts, liabilities, and assets, pursuant to RCW 36.09.010, 36.09.020, and section 24 of this act within sixty days of the notice to meet issued pursuant to RCW 36.09.020, either auditor may petition the division of the state court of appeals in which the greatest portion of the population of the new county resides, to impose, by order, an apportionment.

(2) Prior to entering an order of apportionment, the court of appeals may:

(a) Appoint a special master to gather facts, conduct hearings, review evidence, and make recommendations to the court;

(b) Authorize the special master to employ appraisers, accountants, actuaries, engineers, attorneys, or other experts, and to consult with state agencies, to assemble and evaluate evidence; and

(c) Exercise all other powers otherwise granted to the court that are necessary for the efficient and just resolution of issues.

(3) The court of appeals may award payment of fees and costs to any special master and any experts that the special master is authorized to retain and may assess such fees and costs against the parent county and the new county in such proportions as it deems just.

(4) The court of appeals, subject to any limitations imposed by the special legislation authorizing creation of the new county, shall enter an order apportioning all debts, liabilities, and assets of the parent county between the parent county and new county and providing for the method and time of transfer or payment. The order of the court of appeals shall be final.

(5) The provisions of RCW 2.06.040 shall apply to a proceeding under this section except that a decision rendered under this section shall not have precedential value and need not be published as an opinion of the court.

Sec. 26. RCW 2.06.030 and 1980 c 76 s 3 are each amended to read as follows:

The administration and procedures of the court shall be as provided by rules of the supreme court. The court shall be vested with all power and authority, not inconsistent with said rules, necessary to carry into complete execution all of its judgments, decrees and determinations in all matters within its jurisdiction, according to the rules and principles of the common law and the Constitution and laws of this state.

For the prompt and orderly administration of justice, the supreme court may (1) transfer to the appropriate division of the court for decision a case or appeal pending before the supreme court; or (2) transfer to the supreme court for decision a case or appeal pending in a division of the court.

Subject to the provisions of this section, the court shall have exclusive appellate jurisdiction in all cases except:

(a) cases of quo warranto, prohibition, injunction or mandamus directed to state officials;

(b) criminal cases where the death penalty has been decreed;

(c) cases where the validity of all or any portion of a statute, ordinance, tax, impost, assessment or toll is drawn into question on the grounds of repugnancy to the Constitution of the United States or of the state of Washington, or to a statute or treaty of the United States, and the superior court has held against its validity;

(d) cases involving fundamental and urgent issues of broad public import requiring prompt and ultimate determination; and

(e) cases involving substantive issues on which there is a direct conflict among prevailing decisions of panels of the court or between decisions of the supreme court;

all of which shall be appealed directly to the supreme court: PROVIDED, That whenever a majority of the court before which an appeal is pending, but before a hearing thereon, is in doubt as to whether such appeal is within the categories set forth in subsection (d) or (e) of this section, the cause shall be certified to the supreme court for such determination.

The appellate jurisdiction of the court of appeals does not extend to civil actions at law for the recovery of money or personal property when the original amount in controversy, or the value of the property does not exceed the sum of two hundred dollars.

The court shall have appellate jurisdiction over review of final decisions of administrative agencies certified by the superior court pursuant to RCW 34.05.518.

The court shall have original jurisdiction over petitions filed pursuant to section 25 of this act.

Appeals from the court to the supreme court shall be only at the discretion of the supreme court upon the filing of a petition for review. No case, appeal or petition for a writ filed in the supreme court or the court shall be dismissed for the reason that it was not filed in the proper court, but it shall be transferred to the proper court.

NEW SECTION. Sec. 27. Each parent county shall continue imposing sales and use taxes throughout its entire boundaries until the end of the interim period as defined in section 2 of this act. Before the end of the interim period, each parent county shall continue receiving federal and state moneys allocated to it as if the new county did not exist. State moneys must be allocated to the new county on whatever basis these moneys are distributed commencing on the first day following the interim period.

NEW SECTION. Sec. 28. The rule of strict construction does not apply to this chapter. The authority granted to the initial county commissioners of a new county shall be liberally interpreted to provide for a transition to a new county during the interim period so that, to the greatest extent possible, a new county will be able to fully function as a complete county government at the date the new county is officially created.

Sec. 29. RCW 36.32.020 and 1982 c 226 s 4 are each amended to read as follows:

The board of county commissioners of each county shall divide their county into three commissioner districts so that each district shall comprise as nearly as possible one-third of the population of the county: PROVIDED, That the territory comprised in any voting precincts of such districts shall remain compact, and shall not be divided by the lines of ((~~said~~)) the districts.

However, the commissioners of any county composed entirely of islands and with a population of less than thirty-five thousand may divide their county into three commissioner districts without regard to population, except that if any single island is included in more than one district, the districts on such island shall comprise, as nearly as possible, equal populations.

The lines of the districts shall not be changed oftener than once in four years except as authorized by section 6 of this act and only when a full board of commissioners is present. The districts shall be designated as districts numbered one, two, and three.

Sec. 30. RCW 84.09.030 and 1994 c 292 s 4 are each amended to read as follows:

Except as follows, the boundaries of counties, cities and all other taxing districts, for purposes of property taxation and the levy of property taxes, shall be the established official boundaries of such districts existing on the first day of March of the year in which the property tax levy is made.

The official boundaries of a newly incorporated taxing district shall be established at a different date in the year in which the incorporation occurred as follows:

(1) Boundaries for a newly incorporated city shall be established on the last day of March of the year in which the initial property tax levy is made, and the boundaries of a road district, library district, or fire protection district or districts, that include any portion of the area that was incorporated within its boundaries shall be altered as of this date to exclude this area, if the budget for the newly incorporated city is filed pursuant to RCW 84.52.020 and the levy request of the newly incorporated city is made pursuant to RCW 84.52.070. Whenever a proposed city incorporation is on the March special election ballot, the county auditor shall submit the legal description of the proposed city to the department of revenue on or before the first day of March;

(2) Boundaries for a newly incorporated port district shall be established on the first day of October if the boundaries of the newly incorporated port district are coterminous with the boundaries of another taxing district, as they existed on the first day of March of that year;

(3) Boundaries of any other newly incorporated taxing district shall be established on the first day of June of the year in which the property tax levy is made if the taxing district has boundaries coterminous with the boundaries of another taxing district, as they existed on the first day of March of that year;

(4) Boundaries for a newly incorporated water district shall be established on the fifteenth of June of the year in which the proposition under RCW 57.04.050 authorizing a water district excess levy is approved; and

(5) Boundaries of a new county, the counties from which territory is stricken to create the new county, any road districts in the counties from which the territory is stricken, and road districts in the newly created county shall be established on the first day of January following a favorable election for the creation of a new county.

The boundaries of a taxing district shall be established on the first day of June if territory has been added to, or removed from, the taxing district after the first day of March of that year with boundaries coterminous with the boundaries of another taxing district as they existed on the first day of March of that year. However, the boundaries of a road district, library district, or fire protection district or districts, that include any portion of the area that was annexed to a city or town within its boundaries shall be altered as of this date to exclude this area. In any case where any instrument setting forth the official boundaries of any newly established taxing district, or setting forth any change in such boundaries, is required by law to be filed in the office of the county auditor or other county official, said instrument shall be filed in triplicate. The officer with whom such instrument is filed shall transmit two copies to the county assessor.

No property tax levy shall be made for any taxing district whose boundaries are not established as of the dates provided in this section.

NEW SECTION. Sec. 31. (1) Every person who signs a petition requesting the creation of a new county with any other than his or her true name is guilty of a class C felony punishable under RCW 9A.20.021.

(2) Every person who: (a) Knowingly signs more than one petition for the same effort to create a new county; (b) signs a petition requesting the creation of a new county knowing that he or she is not a legal voter; or (c) makes a false statement as to his or her residence on any petition requesting the creation of a new county, is guilty of a gross misdemeanor punishable under RCW 9A.20.021.

NEW SECTION. Sec. 32. If necessary, the code reviser shall recodify RCW 36.09.010 and 36.09.020 to conform with the reorganization of chapter 36.09 RCW as provided in this act and provide for a logical order of sections.

NEW SECTION. Sec. 33. The following acts or parts of acts are each repealed:

(1) RCW 4.12.070 and 1891 c 33 s 2, Code 1881 s 53, 1877 p 12 s 54, 1869 p 14 s 54, & 1854 p 377 s 2;

(2) RCW 36.09.035 and 1963 c 4 s 36.09.035;

(3) RCW 36.09.040 and 1963 c 4 s 36.09.040; and

(4) RCW 36.09.050 and 1963 c 4 s 36.09.050.

NEW SECTION. Sec. 34. Sections 2 through 20, 24, 25, 27, 28, and 31 of this act are each added to chapter 36.09 RCW.

NEW SECTION. Sec. 35. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.