H-3740.1  _______________________________________________

                          HOUSE BILL 3082

          _______________________________________________

State of Washington      55th Legislature     1998 Regular Session

By Representative Constantine

Read first time 01/29/98.  Referred to Committee on Finance.

Authorizing real estate excise taxes imposed by certain districts to finance acquisition and maintenance of conservation areas.

    AN ACT Relating to real estate excise taxes imposed by park and recreation districts, park and recreation service areas, and metropolitan park districts to finance the acquisition and maintenance of conservation areas; and adding a new section to chapter 82.46 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 82.46 RCW to read as follows:

    (1) A park and recreation district, park and recreation service area, or metropolitan park district may impose an additional excise tax on each sale of real property in the district or service area of not to exceed one percent of the selling price if voters in the district or service area approve a ballot proposition authorizing the tax.  Proceeds from the tax shall be used exclusively for the acquisition and maintenance of conservation areas.

    Taxes imposed under this section shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes imposed under chapter 82.45 RCW, except the taxes do not apply to the acquisition of conservation areas by the federal government, the state, or a county, city, or town.  The district or service area may enforce the obligation through an action of debt against the purchaser or may foreclose the lien on the property in the same manner prescribed for the foreclosure of mortgages.

    (2) A ballot proposition authorizing the tax shall be submitted to the voters of the park and recreation district, park and recreation service area, or metropolitan park district at the next general election occurring at least sixty days after either:

    (a) The board of commissioners of the district, or governing body of the service area, adopts a resolution proposing the submission of the ballot proposition; or

    (b) A petition proposing the submission of the ballot proposition, and specifying the proposed rate of the tax, is submitted to the county auditor that has been signed by voters of the district or service area equal in number to at least ten percent of the number of such voters who voted at the last preceding general election.

    (3) The tax shall take effect thirty days after the election at which the ballot proposition authorizing the taxes was approved by a simple majority vote of voters voting on the proposition.

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

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