BP BHEAD INT S [atlas:bill]

AN ACT Relating to tax increment financing; amending RCW 84.52.043, 84.52.065, 84.52.067, 36.33.220, 36.79.140, 36.82.040, 46.68.124, and 82.03.130; adding a new section to chapter 27.12 RCW; adding a new section to chapter 35.61 RCW; adding a new section to chapter 36.32 RCW; adding a new section to chapter 36.68 RCW; adding a new section to chapter 36.69 RCW; adding a new section to chapter 36.75 RCW; adding a new section to chapter 52.12 RCW; adding a new section to chapter 53.08 RCW; adding a new section to chapter 54.16 RCW; adding a new section to chapter 67.38 RCW; adding a new section to chapter 68.52 RCW; adding a new section to chapter 70.44 RCW; adding a new section to chapter 86.15 RCW; adding a new section to chapter 84.55 RCW; adding a new chapter to Title 39 RCW; creating new sections; repealing RCW 39.88.010, 39.88.020, 39.88.030, 39.88.040, 39.88.050, 39.88.060, 39.88.070, 39.88.080, 39.88.090, 39.88.100, 39.88.110, 39.88.120, 39.88.130, 39.88.900, 39.88.905, 39.88.910, 39.88.915, and 84.55.080; and providing an expiration date.

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

NEW SECTION. Sec. 1. The purpose of this act is to authorize the temporary use of tax increment financing in cities with populations of one hundred thousand or more to finance public improvements that both encourage private investment in job-producing development and expand the tax base. Affected taxing districts must approve the use of tax increment financing before this new and alternative procedure may be used to finance public improvements. Further, it is the purpose of this act for the department of community, trade, and economic development to study the use of tax increment financing as authorized under this act and report its findings and recommendations to the legislature on or before December 31, 2002, on the success of tax increment financing and whether or not tax increment financing should be continued, and if continued, whether the enabling legislation should be altered, including whether other jurisdictions should be authorized to finance public improvements using tax increment financing.

PART I‑-TAX INCREMENT FINANCING AUTHORIZED

NEW SECTION. Sec. 101. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.

(1) "Assessed value of real property" means the valuation of real property as placed on the last completed assessment roll.

(2) "Local government" means a city with a population of one hundred thousand or more.

(3) "Ordinance" means an instrument by which the governing body of a local government takes formal action and adopts legislative provisions and matters of some permanency, and includes what is commonly called a resolution.

(4) "Public improvements" means the following public facilities: (a) Street or highway improvements, including bridges, sidewalks, curbs, gutters, lighting, signalization, and related improvements; (b) storm drainage and storm water systems; (c) sanitary sewer systems; (d) public water systems, including water systems for domestic purposes and fire suppression purposes; (e) park and recreation improvements; (f) parking facilities; (g) public squares and common areas; (h) decoration and beautification of public areas; (i) eliminating railway grade crossings; (j) transit terminals, stations, and loading and unloading areas; (k) multimodal transportation system connections; (l) undergrounding utility transmission lines; and (m) related landscaping improvements.

(5) "Public improvement costs" means the costs of: (a) Design, planning, acquisition, site preparation, construction, reconstruction, rehabilitation, improvement, and installation of the public improvements; (b) relocating, maintaining, and operating property pending construction of the public improvements; (c) relocating utilities as a result of the public improvements; (d) financing the public improvements, including interest during construction, legal and other professional services, taxes, insurance, principal and interest costs on general indebtedness issued to finance the public improvements, and any necessary reserves for such general indebtedness; (e) the assessor that are incurred in revaluing real property for the purpose of determining the tax allocation base value that are in excess of costs incurred by the assessor in accordance with the revaluation plan under chapter 84.41 RCW, and the costs of apportioning the taxes and complying with this chapter and other applicable law; and (f) administrative costs and feasibility studies reasonably necessary and related to these costs, including such related costs that may have been incurred before adoption of the ordinance authorizing the public improvements and the use of tax increment financing to fund the costs of the public improvements.

(6) "Regular property taxes" means regular property taxes as defined in RCW 84.04.140, including property taxes imposed by a port district or public utility district.

(7) "Tax allocation base value" means the true and fair value of real property located within a tax increment area for taxes imposed in the year in which the tax increment area is created, plus fifty percent of any increase in the true and fair value of real property located within a tax increment area that is placed on the assessment rolls after the tax increment area is created.

(8) "Tax allocation revenues" means those tax revenues derived from the imposition of regular property taxes on the tax increment value and distributed to finance public improvements.

(9) "Tax increment area" means the geographic area surrounding the public improvements proposed to be financed, in whole or in part, by tax increment financing that is designated by the local government proposing to make the public improvement and is located within the boundaries of that local government.

(10) "Tax increment value" means fifty percent of any increase in the true and fair value of real property in a tax increment area that is placed on the tax rolls after the tax increment area is created.

(11) "Taxing districts" means a governmental entity that levies or has levied for it regular property taxes upon real property located within a proposed or approved tax increment area.

(12) "Value of taxable property" means value of the taxable property as defined in RCW 39.36.015.

NEW SECTION. Sec. 102. A local government may finance public improvements using tax increment financing subject to the following conditions:

(1) The local government adopts an ordinance designating a tax increment area within its boundaries and specifying the public improvements proposed to be financed in whole or in part with the use of tax increment financing;

(2) The public improvements proposed to be financed in whole or in part using tax increment financing are expected to encourage private development within the tax increment area and increasing the fair market value of real property within the tax increment area;

(3) Private development that is anticipated to occur within the tax increment area, as a result of the public improvements, will be consistent with the county-wide planning policy adopted by the county under RCW 36.70A.210 and the local government's comprehensive plan and development regulations adopted under chapter 36.70A RCW;

(4) Every taxing district within which the tax increment area is located approves the tax increment financing of the project under section 104(1) of this act; and

(5) The combined amount of tax increment value in this tax increment area, and all other tax increment areas located in the same local government, constitute less than two percent of the assessed value of any taxing district within which the tax increment area is located.

NEW SECTION. Sec. 103. Public improvements that are financed with tax increment financing may be undertaken and coordinated with other programs or efforts undertaken by the local government and other taxing districts and may be funded in part from revenue sources other than tax increment financing.

NEW SECTION. Sec. 104. Before adopting an ordinance creating the tax increment area, a local government must:

(1) Obtain written agreement for the use of tax increment financing to finance all or a portion of the costs of the designated public improvements from each taxing district within which the tax increment area is located. Signing a written agreement constitutes concurrence in the public improvement and participation in the public improvement to the extent of providing limited funding under tax increment financing authorized under this chapter. The agreement must be authorized by the governing body of each taxing district and by the director of the office of financial management for the state;

(2) Hold a public hearing on the proposed financing of the public improvement in whole or in part with tax increment financing. Notice of the public hearing must be published in the official local government newspaper at least ten days before the public hearing and posted in at least six conspicuous public places located in the proposed tax increment area. Notices must describe the contemplated public improvements, estimate the costs of the public improvements, describe the portion of the costs of the public improvements to be borne by tax increment financing, describe any other sources of revenue to finance the public improvements, describe the boundaries of the proposed tax increment area, and estimate the period during which tax increment financing is contemplated to be used. The public hearing may be held by either the governing body of the local government, or a committee of the governing body that includes at least a majority of the whole governing body; and

(3) Adopt an ordinance establishing the tax increment area that describes the public improvements, describes the boundaries of the tax increment area, estimates the cost of the public improvements and the portion of these costs to be financed by tax increment financing, estimates the time during which regular property taxes are to be apportioned, provides the date when the apportionment of the regular property taxes will commence, and finds that the conditions of section 102 of this act are met.

NEW SECTION. Sec. 105. Within fifteen days after a local government adopts an ordinance creating the tax increment area and authorizing tax increment financing, the local government shall:

(1) Publish notice in a legal newspaper circulated within the tax increment area that describes the public improvement, describes the boundaries of the tax increment area, and identifies the location and times where the ordinance and other public information concerning the public improvement may be inspected; and

(2) Deliver a certified copy of the ordinance to the county treasurer, the county assessor, and the governing body of each taxing district within which the tax increment area is located.

NEW SECTION. Sec. 106. (1) Commencing on the later of either the date established in the ordinance creating the tax increment area, or the first day of the calendar year following the passage of the ordinance, the county treasurer shall distribute receipts from regular taxes imposed on real property located in the tax increment area as follows:

(a) Each taxing district shall receive that portion of its regular property taxes produced by the rate of tax levied by or for the taxing district on the tax allocation base value for that tax increment financing project in the taxing district, or upon the total assessed value of real property in the taxing district, whichever is smaller; and

(b) The local government that created the tax increment area shall receive an additional portion of the regular property taxes levied by or for each taxing district upon the tax increment value within the tax increment area. However, the local government that created the tax increment area may agree to receive less than the full amount of this portion as long as bond debt service, reserve, and other bond covenant requirements are satisfied, in which case the balance of these tax receipts shall be allocated to the taxing districts that imposed regular property taxes, or have regular property taxes imposed for them, in the tax increment area for collection that year in proportion to their regular tax levy rates for collection that year. The local government may request that the treasurer transfer this additional portion of the property taxes to its designated agent. The portion of the tax receipts distributed to the local government or its agent under this subsection (1)(b) may only be expended to finance public improvement costs associated with the public improvements financed in whole or in part by tax increment financing.

(2) The county assessor shall allocate fifty percent of any increased real property value occurring in the tax increment area to the tax allocation base value and the other fifty percent to the tax increment value. This section does not authorize revaluations of real property by the assessor for property taxation that are not made in accordance with the assessor's revaluation plan under chapter 84.41 RCW or under other authorized revaluation procedures.

(3) The apportionment of increases in assessed valuation in a tax increment area, and the associated distribution to the local government of receipts from regular property taxes that are imposed on the tax increment value, must cease when tax allocation revenues are no longer necessary or obligated to pay the costs of the public improvements. Any excess tax allocation revenues and earnings on the tax allocation revenues remaining at the time the apportionment of tax receipts terminates must be returned to the county treasurer and distributed to the taxing districts that imposed regular property taxes, or had regular property taxes imposed for it, in the tax increment area for collection that year, in proportion to the rates of their regular property tax levies for collection that year.

NEW SECTION. Sec. 107. (1) A local government designating a tax increment area and authorizing the use of tax increment financing may incur general indebtedness, and issue general obligation bonds, to finance the public improvements and retire the indebtedness in whole or in part from tax allocation revenues it receives, subject to the following requirements:

(a) The ordinance adopted by the local government creating the tax increment area and authorizing the use of tax increment financing indicates an intent to incur this indebtedness and the maximum amount of this indebtedness that is contemplated; and

(b) The local government includes this statement of the intent in all notices required by section 104 of this act.

(2) The general indebtedness incurred under subsection (1) of this section may be payable from other tax revenues, the full faith and credit of the local government, and nontax income, revenues, fees, and rents from the public improvements, as well as contributions, grants, and nontax money available to the local government for payment of costs of the public improvements or associated debt service on the general indebtedness.

(3) The ordinance creating the tax increment area and authorizing the use of tax increment financing is subject to potential referendum action by the voters of the local government if the ordinance authorizes the local government to incur non-voter-approved general indebtedness payable from tax increment receipts. If the voters of the local government otherwise possess the general power of referendum on local government matters, the ordinance is subject to that procedure. If the voters of the local government do not otherwise possess the general power of referendum on local government matters, the referendum shall conform to the requirements and procedures for referendum petitions provided for code cities in RCW 35A.11.100.

NEW SECTION. Sec. 108. A direct or collateral attack on a public improvement, public improvement ordinance, or tax increment area purported to be authorized or created in conformance with applicable legal requirements, including this chapter, may not be commenced more than thirty days after publication of notice as required by section 105 of this act.

NEW SECTION. Sec. 109. (1) In addition to other authorities, the state may provide public improvements as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of the state to otherwise participate in the public improvements if that authority exists elsewhere.

(2) It is recognized, as provided by Article XI, section 1 of the state Constitution, that it is the paramount duty of the state to make ample provision for the education of all children residing in this state. Each year, the state property tax levy generates considerably less than one-half of the money that the legislature has appropriated for basic education that year, which is about one-quarter of the money the legislature has appropriated for all K-12 education purposes that year. Allowing a diversion of a small portion of the state property tax levy for purposes provided in this chapter does not alter or limit the paramount duty of the state to make ample provision for education of all children residing in the state.

NEW SECTION. Sec. 110. This chapter supplements and neither restricts nor limits any powers which the state or any local government might otherwise have under any laws of this state.

NEW SECTION. Sec. 111. This chapter expires July 1, 2003.

NEW SECTION. Sec. 112. Sections 101 through 111 of this act constitute a new chapter in Title 39 RCW.

PART II‑-REFERENCES IN TAXING DISTRICTS' LAWS

NEW SECTION. Sec. 201. A new section is added to chapter 27.12 RCW to read as follows:

In addition to other authority that a rural county library district or intercounty rural library district possesses, a rural county library district or an intercounty rural library district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a rural county library district or intercounty rural library district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 202. A new section is added to chapter 35.61 RCW to read as follows:

In addition to other authority that a metropolitan park district possesses, a metropolitan park district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a metropolitan park district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 203. A new section is added to chapter 36.32 RCW to read as follows:

In addition to other authority that a county possesses, a county may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a county to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 204. A new section is added to chapter 36.68 RCW to read as follows:

In addition to other authority that a park and recreation service area possesses, a park and recreation service area may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a park and recreation service area to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 205. A new section is added to chapter 36.69 RCW to read as follows:

In addition to other authority that a park and recreation district possesses, a park and recreation district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a park and recreation district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 206. A new section is added to chapter 36.75 RCW to read as follows:

In addition to other authority that a road district possesses, a road district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a road district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 207. A new section is added to chapter 52.12 RCW to read as follows:

In addition to other authority that a fire protection district possesses, a fire protection district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a fire protection district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 208. A new section is added to chapter 53.08 RCW to read as follows:

In addition to other authority that a port district possesses, a port district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a port district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 209. A new section is added to chapter 54.16 RCW to read as follows:

In addition to other authority that a public utility district possesses, a public utility district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a public utility district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 210. A new section is added to chapter 67.38 RCW to read as follows:

In addition to other authority that a cultural arts, stadium, and convention center district possesses, a cultural arts, stadium, and convention center district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a cultural arts, stadium, and convention center district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 211. A new section is added to chapter 68.52 RCW to read as follows:

In addition to other authority that a cemetery district possesses, a cemetery district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a cemetery district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 212. A new section is added to chapter 70.44 RCW to read as follows:

In addition to other authority that a public hospital district possesses, a public hospital district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a public hospital district to otherwise participate in the public improvements if that authority exists elsewhere.

NEW SECTION. Sec. 213. A new section is added to chapter 86.15 RCW to read as follows:

In addition to other authority that a flood control zone district possesses, a flood control zone district may provide any public improvement as defined under section 101 of this act, but this additional authority is limited to participating in the financing of the public improvements by agreeing to the tax increment financing as provided under section 104 of this act.

This section does not limit the authority of a flood control zone district to otherwise participate in the public improvements if that authority exists elsewhere.

PART III‑-MISCELLANEOUS

NEW SECTION. Sec. 301. A new section is added to chapter 84.55 RCW to read as follows:

Limitations on regular property taxes that are provided in this chapter shall continue in a taxing district whether or not a tax increment area exists within the taxing district as provided under chapter 39.-- RCW (sections 101 through 111 of this act).

Sec. 302. RCW 84.52.043 and 1995 c 99 s 3 are each amended to read as follows:

Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named shall be as follows:

(1) Levies of the senior taxing districts shall be as follows: (a) The levy by the state shall not exceed three dollars and sixty cents per thousand dollars of assessed value adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools, except that a portion of this levy may be used as provided in chapter 39.-- RCW (sections 101 through 111 of this act); (b) the levy by any county shall not exceed one dollar and eighty cents per thousand dollars of assessed value; (c) the levy by any road district shall not exceed two dollars and twenty-five cents per thousand dollars of assessed value; and (d) the levy by any city or town shall not exceed three dollars and thirty-seven and one-half cents per thousand dollars of assessed value. However any county is hereby authorized to increase its levy from one dollar and eighty cents to a rate not to exceed two dollars and forty-seven and one-half cents per thousand dollars of assessed value for general county purposes if the total levies for both the county and any road district within the county do not exceed four dollars and five cents per thousand dollars of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy.

(2) The aggregate levies of junior taxing districts and senior taxing districts, other than the state, shall not exceed five dollars and ninety cents per thousand dollars of assessed valuation. The term "junior taxing districts" includes all taxing districts other than the state, counties, road districts, cities, towns, port districts, and public utility districts. The limitations provided in this subsection shall not apply to: (a) Levies at the rates provided by existing law by or for any port or public utility district; (b) excess property tax levies authorized in Article VII, section 2 of the state Constitution; (c) levies for acquiring conservation futures as authorized under RCW 84.34.230; (d) levies for emergency medical care or emergency medical services imposed under RCW 84.52.069; (e) levies to finance affordable housing for very low-income housing imposed under RCW 84.52.105; and (f) the portions of levies by metropolitan park districts that are protected under RCW 84.52.120.

Sec. 303. RCW 84.52.065 and 1991 sp.s. c 31 s 16 are each amended to read as follows:

Subject to the limitations in RCW 84.55.010, in each year the state shall levy for collection in the following year for the support of common schools of the state a tax of three dollars and sixty cents per thousand dollars of assessed value upon the assessed valuation of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue, except that a portion of this levy may be used as provided in chapter 39.-- RCW (sections 101 through 111 of this act).

As used in this section, "the support of common schools" includes the payment of the principal and interest on bonds issued for capital construction projects for the common schools.

Sec. 304. RCW 84.52.067 and 1967 ex.s. c 133 s 2 are each amended to read as follows:

All property taxes levied by the state for the support of common schools, that are not diverted under chapter 39.-- RCW (sections 101 through 111 of this act), shall be paid into the general fund of the state treasury as provided in RCW 84.56.280.

Sec. 305. RCW 36.33.220 and 1973 1st ex.s. c 195 s 142 are each amended to read as follows:

The legislative authority of any county may budget, in accordance with the provisions of chapter 36.40 RCW, and expend any portion of the county road property tax revenues for any service to be provided in the unincorporated area of the county notwithstanding any other provision of law, including chapter 36.82 RCW and RCW 84.52.050 and 84.52.043. County road property tax revenues that are diverted under chapter 39.-- RCW (sections 101 through 111 of this act) may be expended as provided under chapter 39.-- RCW (sections 101 through 111 of this act).

Sec. 306. RCW 36.79.140 and 1991 c 363 s 84 are each amended to read as follows:

At the time the board reviews the six-year program of each county each even-numbered year, it shall consider and shall approve for inclusion in its recommended budget, as required by RCW 36.79.130, the portion of the rural arterial construction program scheduled to be performed during the biennial period beginning the following July 1st. Subject to the appropriations actually approved by the legislature, the board shall as soon as feasible approve rural arterial trust account funds to be spent during the ensuing biennium for preliminary proposals in priority sequence as established pursuant to RCW 36.79.090. Only those counties that during the preceding twelve months have spent all revenues collected for road purposes only for such purposes, including traffic law enforcement, as are allowed to the state by Article II, section 40 of the state Constitution are eligible to receive funds from the rural arterial trust account((~~: PROVIDED HOWEVER,~~)), except that: (1) Counties with a population of from five thousand to less than eight thousand are exempt from this eligibility restriction((~~: AND PROVIDED FURTHER, That~~)); (2) counties expending revenues collected for road purposes only on other governmental services after authorization from the voters of that county under RCW 84.55.050 are also exempt from this eligibility restriction; and (3) this restriction shall not apply to any moneys diverted from the road district levy under chapter 39.-- RCW (sections 101 through 111 of this act). The board shall authorize rural arterial trust account funds for the construction project portion of a project previously authorized for a preliminary proposal in the sequence in which the preliminary proposal has been completed and the construction project is to be placed under contract. At such time the board may reserve rural arterial trust account funds for expenditure in future years as may be necessary for completion of preliminary proposals and construction projects to be commenced in the ensuing biennium.

The board may, within the constraints of available rural arterial trust funds, consider additional projects for authorization upon a clear and conclusive showing by the submitting county that the proposed project is of an emergent nature and that its need was unable to be anticipated at the time the six-year program of the county was developed. The proposed projects shall be evaluated on the basis of the priority rating factors specified in RCW 36.79.080.

Sec. 307. RCW 36.82.040 and 1973 1st ex.s. c 195 s 41 are each amended to read as follows:

For the purpose of raising revenue for establishing, laying out, constructing, altering, repairing, improving, and maintaining county roads, bridges, and wharves necessary for vehicle ferriage and for other proper county purposes, the board shall annually at the time of making the levy for general purposes make a uniform tax levy throughout the county, or any road district thereof, of not to exceed two dollars and twenty-five cents per thousand dollars of assessed value of the last assessed valuation of the taxable property in the county, or road district thereof, unless other law of the state requires a lower maximum levy, in which event such lower maximum levy shall control. All funds accruing from such levy shall be credited to and deposited in the county road fund except that revenue diverted under RCW 36.33.220 shall be placed in a separate and identifiable account within the county current expense fund and except that revenue diverted under chapter 39.-- RCW (sections 101 through 111 of this act) shall be expended as provided under chapter 39.-- RCW (sections 101 through 111 of this act).

Sec. 308. RCW 46.68.124 and 1990 c 33 s 586 are each amended to read as follows:

(1) The equivalent population for each county shall be computed as the sum of the population residing in the county's unincorporated area plus twenty-five percent of the population residing in the county's incorporated area. Population figures required for the computations in this subsection shall be certified by the director of the office of financial management on or before July 1st of each odd-numbered year.

(2) The total annual road cost for each county shall be computed as the sum of one twenty-fifth of the total estimated county road replacement cost, plus the total estimated annual maintenance cost. Appropriate costs for bridges and ferries shall be included. The county road administration board shall be responsible for establishing a uniform system of roadway categories for both maintenance and construction and also for establishing a single state-wide cost per mile rate for each roadway category. The total annual cost for each county will be based on the established state-wide cost per mile and associated mileage for each category. The mileage to be used for these computations shall be as shown in the county road log as maintained by the county road administration board as of July 1, 1985, and each two years thereafter. Each county shall be responsible for submitting changes, corrections, and deletions as regards the county road log to the county road administration board. Such changes, corrections, and deletions shall be subject to verification and approval by the county road administration board prior to inclusion in the county road log.

(3) The money need factor for each county shall be the county's total annual road cost less the following four amounts:

(a) One-half the sum of the actual county road tax levied upon the valuation of all taxable property within the county road districts pursuant to RCW 36.82.040, including any amount of such tax diverted under chapter 39.-- RCW (sections 101 through 111 of this act), for the two calendar years next preceding the year of computation of the allocation amounts as certified by the department of revenue;

(b) One-half the sum of all funds received by the county road fund from the federal forest reserve fund pursuant to RCW 28A.520.010 and 28A.520.020 during the two calendar years next preceding the year of computation of the allocation amounts as certified by the state treasurer;

(c) One-half the sum of timber excise taxes received by the county road fund pursuant to chapter 84.33 RCW in the two calendar years next preceding the year of computation of the allocation amounts as certified by the state treasurer;

(d) One-half the sum of motor vehicle license fees and motor vehicle and special fuel taxes refunded to the county, pursuant to RCW 46.68.080 during the two calendar years next preceding the year of computation of the allocation amounts as certified by the state treasurer.

(4) The state treasurer and the department of revenue shall furnish to the county road administration board the information required by subsection (3) of this section on or before July 1st of each odd-numbered year.

(5) The county road administration board, shall compute and provide to the counties the allocation factors of the several counties on or before September 1st of each year based solely upon the sources of information herein before required: PROVIDED, That the allocation factor shall be held to a level not more than five percent above or five percent below the allocation factor in use during the previous calendar year. Upon computation of the actual allocation factors of the several counties, the county road administration board shall provide such factors to the state treasurer to be used in the computation of the counties' fuel tax allocation for the succeeding calendar year. The state treasurer shall adjust the fuel tax allocation of each county on January 1st of every year based solely upon the information provided by the county road administration board.

Sec. 309. RCW 82.03.130 and 1994 c 123 s 3 are each amended to read as follows:

The board shall have jurisdiction to decide the following types of appeals:

(1) Appeals taken pursuant to RCW 82.03.190.

(2) Appeals from a county board of equalization pursuant to RCW 84.08.130.

(3) Appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84.08.060, if filed with the board of tax appeals within thirty days after the mailing of the order, the right to such an appeal being hereby established.

(4) Appeals by an assessor or owner of an intercounty public utility or private car company from determinations by the director of revenue of equalized assessed valuation of property and the apportionment thereof to a county made pursuant to chapter 84.12 and 84.16 RCW, if filed with the board of tax appeals within thirty days after mailing of the determination, the right to such appeal being hereby established.

(5) Appeals by an assessor, landowner, or owner of an intercounty public utility or private car company from a determination of any county indicated ratio for such county compiled by the department of revenue pursuant to RCW 84.48.075: PROVIDED, That

(a) Said appeal be filed after review of the ratio under RCW 84.48.075(3) and not later than fifteen days after the mailing of the certification; and

(b) The hearing before the board shall be expeditiously held in accordance with rules prescribed by the board and shall take precedence over all matters of the same character.

(6) Appeals from the decisions of sale price of second class shorelands on navigable lakes by the department of natural resources pursuant to RCW 79.94.210.

(7) ((~~Appeals from urban redevelopment property tax apportionment district proposals established by governmental ordinances pursuant to RCW 39.88.060.~~

~~(8)~~)) Appeals from interest rates as determined by the department of revenue for use in valuing farmland under current use assessment pursuant to RCW 84.34.065.

((~~(9)~~)) (8) Appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091.

((~~(10)~~)) (9) Appeals from denial of tax exemption application by the department of revenue pursuant to RCW 84.36.850.

((~~(11)~~)) (10) Appeals pursuant to RCW 84.40.038(3).

NEW SECTION. Sec. 310. The following acts or parts of acts are each repealed:

(1) RCW 39.88.010 and 1982 1st ex.s. c 42 s 2;

(2) RCW 39.88.020 and 1982 1st ex.s. c 42 s 3;

(3) RCW 39.88.030 and 1982 1st ex.s. c 42 s 4;

(4) RCW 39.88.040 and 1982 1st ex.s. c 42 s 5;

(5) RCW 39.88.050 and 1982 1st ex.s. c 42 s 6;

(6) RCW 39.88.060 and 1989 c 378 s 1 & 1982 1st ex.s. c 42 s 7;

(7) RCW 39.88.070 and 1982 1st ex.s. c 42 s 8;

(8) RCW 39.88.080 and 1982 1st ex.s. c 42 s 9;

(9) RCW 39.88.090 and 1982 1st ex.s. c 42 s 10;

(10) RCW 39.88.100 and 1982 1st ex.s. c 42 s 11;

(11) RCW 39.88.110 and 1982 1st ex.s. c 42 s 13;

(12) RCW 39.88.120 and 1982 1st ex.s. c 42 s 14;

(13) RCW 39.88.130 and 1982 1st ex.s. c 42 s 15;

(14) RCW 39.88.900 and 1982 1st ex.s. c 42 s 16;

(15) RCW 39.88.905 and 1982 1st ex.s. c 42 s 1;

(16) RCW 39.88.910 and 1982 1st ex.s. c 42 s 17;

(17) RCW 39.88.915 and 1982 1st ex.s. c 42 s 18; and

(18) RCW 84.55.080 and 1982 1st ex.s. c 42 s 12.

NEW SECTION. Sec. 311. 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.

NEW SECTION. Sec. 312. Part headings as used in this act do not constitute any part of the law.