2417-S.E AMS HAUG NEAL 003

2417-S.E AMS HAUG NEAL 003

ESHB 2417 - S AMD to TRAN COMM AMD (S5471.1) - 981

By Senator Haugen

PULLED 3/11/98

On page 3, after line 15, insert the following:

"NEW SECTION. Sec. 3. (1) For the purpose of efficient administration of the streets and for other transportation purposes of each city or town, the legislative authority may establish in its respective city or town a city street district, if authorized to do so by a majority of its voters voting at a general or special election on a proposition for that purpose, and shall cause its action in so doing to be entered upon its records.

(2) A city street district may only be created to provide funds for a specific transportation project. The ballot measure proposing the creation of a city street district must contain, at a minimum:

(a) A description of the transportation project proposed for funding, properly identified by mileposts or other designations that specify the project parameters;

(b) The proposed number of months or years necessary to fund the city or town's share of the project cost; and

(c) The amount of property tax per thousand dollars of assessed value of the last assessed valuation of the taxable property in the city street district.

(3) The city street district must be coterminous with the city or town. Territory later annexed into the city or town automatically becomes part of the city street district, and territory ceasing to be part of the city or town automatically ceases to be part of the city street district.

(4) When the specific project for which the city street district was authorized is completed, the city or town legislative authority must certify the completion and disestablish the city street district. Upon disestablishment of the city street district, the city street district property tax assessment shall cease.

NEW SECTION. Sec. 4. There is created in each city or town that has established a city street district an account to be known as the city street district account. Any funds accruing to and to be deposited in the city street district account arising from a levy in a city street district must be expended for the specific project that the city street district was created to fund.

NEW SECTION. Sec. 5. For the purpose of raising revenue for establishing, laying out, constructing, altering, repairing, improving, and maintaining city streets and bridges, and for other proper city transportation purposes in accordance with RCW 82.80.070, the county legislative authority, or the city legislative authority in a city having a population of three hundred thousand or more, shall annually at the time of making the property tax levy for general purposes make a uniform tax levy throughout each city street district of an amount not to exceed fifty cents per thousand dollars of assessed value of the last assessed valuation of the taxable property in the city street district, unless other laws of the state require a lower maximum levy, in which event the lower maximum levy controls. All funds accruing from the levy must be credited to and deposited in the city street district account. Revenues derived from the levy shall not supplant any existing transportation funding.

Sec. 6. RCW 84.52.010 and 1995 2nd sp.s. c 13 s 4 are each amended to read as follows:

Except as is permitted under RCW 84.55.050, all taxes shall be levied or voted in specific amounts.

The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, shall be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the county, as shown by the completed tax rolls of the county, and the rate percent of all taxes levied for purposes of taxing districts within any county shall be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the taxing districts respectively.

When a county assessor finds that the aggregate rate of tax levy on any property, that is subject to the limitations set forth in RCW 84.52.043 or 84.52.050, exceeds the limitations provided in either of these sections, the assessor shall recompute and establish a consolidated levy in the following manner:

(1) The full certified rates of tax levy for state, county, county road district, and city or town purposes shall be extended on the tax rolls in amounts not exceeding the limitations established by law; however any state levy shall take precedence over all other levies and shall not be reduced for any purpose other than that required by RCW 84.55.010. If, as a result of the levies imposed under RCW 84.52.069, 84.34.230, the portion of the levy by a metropolitan park district that was protected under RCW 84.52.120, and 84.52.105, the combined rate of regular property tax levies that are subject to the one percent limitation exceeds one percent of the true and fair value of any property, then these levies shall be reduced as follows: (a) The certified levy of a city street district shall be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or shall be eliminated; (b) if the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the portion of the levy by a metropolitan park district that is protected under RCW 84.52.120 shall be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or shall be eliminated; ((~~(b)~~)) (c) if the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the levies imposed under RCW 84.34.230, 84.52.105, and any portion of the levy imposed under RCW 84.52.069 that is in excess of thirty cents per thousand dollars of assessed value, shall be reduced on a pro rata basis until the combined rate no longer exceeds one percent of the true and fair value of any property or shall be eliminated; and ((~~(c)~~)) (d) if the combined rate of regular property tax levies that are subject to the one percent limitation still exceeds one percent of the true and fair value of any property, then the thirty cents per thousand dollars of assessed value of tax levy imposed under RCW 84.52.069 shall be reduced until the combined rate no longer exceeds one percent of the true and fair value of any property or eliminated.

(2) The certified rates of tax levy subject to these limitations by all junior taxing districts imposing taxes on such property shall be reduced or eliminated as follows to bring the consolidated levy of taxes on such property within the provisions of these limitations:

(a) First, the certified levy of a city street district shall be reduced or eliminated;

(b) Second, the certified property tax levy rates of those junior taxing districts authorized under RCW 36.68.525, 36.69.145, and 67.38.130 shall be reduced on a pro rata basis or eliminated;

((~~(b) Second~~)) (c) Third, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of flood control zone districts shall be reduced on a pro rata basis or eliminated;

((~~(c) Third~~)) (d) Fourth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of all other junior taxing districts, other than fire protection districts, library districts, the first fifty cent per thousand dollars of assessed valuation levies for metropolitan park districts, and the first fifty cent per thousand dollars of assessed valuation levies for public hospital districts, shall be reduced on a pro rata basis or eliminated;

((~~(d) Fourth~~)) (e) Fifth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized to fire protection districts under RCW 52.16.140 and 52.16.160 shall be reduced on a pro rata basis or eliminated; and

((~~(e) Fifth~~)) (f) Sixth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for fire protection districts under RCW 52.16.130, library districts, metropolitan park districts under their first fifty cent per thousand dollars of assessed valuation levy, and public hospital districts under their first fifty cent per thousand dollars of assessed valuation levy, shall be reduced on a pro rata basis or eliminated.

In determining whether the aggregate rate of tax levy on any property, that is subject to the limitations set forth in RCW 84.52.050, exceeds the limitations provided in that section, the assessor shall use the hypothetical state levy, as apportioned to the county under RCW 84.48.080, that was computed under RCW 84.48.080 without regard to the reduction under RCW 84.55.012.

Sec. 7. RCW 84.52.120 and 1995 c 99 s 1 are each amended to read as follows:

A metropolitan park district with a population of one hundred fifty thousand or more may submit a ballot proposition to voters of the district authorizing the protection of the district's tax levy from prorationing under RCW 84.52.010(2) by imposing all or any portion of the district's twenty-five cent per thousand dollars of assessed valuation tax levy outside of the five dollar and ninety cent per thousand dollar of assessed valuation limitation established under RCW 84.52.043(2), if those taxes otherwise would be prorated under RCW 84.52.010(2)((~~(c)~~)) (d), for taxes imposed in any year on or before the first day of January six years after the ballot proposition is approved. A simple majority vote of voters voting on the proposition is required for approval.

NEW SECTION. Sec. 8. Sections 3 through 5 of this act constitute a new chapter in Title 35 RCW."

ESHB 2417 - S AMD to TRAN COMM AMD (S5471.1) - 981

By Senator Haugen

On page 3, line 20, after "82.80.020" strike "and" and insert ","

On page 3, line 21, after "82.80.080" insert "84.52.010, 84.52.120, creating a new section, and creating a new chapter in title 35"

Renumber the sections consecutively and correct any internal references accordingly.