SENATE BILL 6714
State of Washington 55th Legislature 1998 Regular Session
By Senators Anderson, Heavey, Strannigan, Rasmussen, Rossi, Finkbeiner, Stevens, Goings, Roach, T. Sheldon, Long, Hargrove, Deccio, Franklin, Johnson, Schow, Swecker, Oke, Winsley and Kline
Read first time 01/28/98. Referred to Committee on Government Operations.
AN ACT Relating to real estate excise tax revenues related to construction of capital improvements to public schools; adding a new section to chapter 82.45 RCW; and adding a new section to chapter 43.09 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 82.45 RCW to read as follows:
A school district may make a one-time election requesting the county or counties in which the school district is located to impose an excise tax in lieu of impact fees in accordance with the following terms and conditions:
(1) Upon request of a school district, the legislative authority of the county in which the school district is located shall impose an excise tax upon the sale of real property within such school district at the rate of 0.128 percent of the selling price. This tax is in addition to other taxes authorized by law and shall be collected from all transactions taxed under RCW 82.45.060;
(2) The tax imposed under subsection (1) of this section shall be deducted from the amount of tax otherwise required to be collected under RCW 82.45.060 and paid over to the state treasurer under RCW 82.45.180;
(3) All revenues collected by the county under this section shall be distributed to the school districts making a request under subsection (1) of this section to fund construction of capital improvements to public schools or to repay bonded indebtedness incurred to fund construction of capital improvements to public schools. The funds shall not be used for maintenance or operations of school districts. The county shall distribute the funds to each school district located within the county in an amount proportionate to the total amount of real estate excise tax collected under this chapter on transfers of property located within the school district. The county may use two percent of the tax imposed under this section for administrative expenses in reporting and distributing those proceeds;
(4) The county shall distribute the funds to school districts no less frequently than once every six months;
(5) Once a county imposes a tax under this section, the county and all cities and towns within the county shall not, in regard to property within school districts receiving funds under this section:
(a) Impose fees under RCW 82.02.050 through 82.02.100 on the construction, reconstruction, or remodeling of residential housing to pay for school facilities;
(b) Condition or deny a division of land under chapter 58.17 RCW on the ground that the proposed plat does not make appropriate provisions for sites for schools and school grounds; and
(c) Condition or deny construction, reconstruction, or remodeling of residential housing under chapter 43.21C RCW on the ground that such action has an adverse environmental impact relating to school capacity which must be mitigated upon the payment of fees to fund acquisition or rental of land, construction of capital facilities on school grounds, or acquisition or rental of school facilities; and
(6) After a county planning under chapter 36.70A RCW imposes a tax under this section, the county and all cities and towns within such counties shall amend the capital facilities element of their comprehensive plans to reflect that the tax under subsection (1) of this section has replaced any funding sources in subsection (5) of this section previously relied upon in the comprehensive plans.
NEW SECTION. Sec. 2. A new section is added to chapter 43.09 RCW to read as follows:
On October 1st of each year, every county and school district receiving funds under section 1 of this act shall report to the state auditor all revenues and expenditures from funds derived under section 1 of this act. Every December 1st, the state auditor shall report to the legislature the information reported under this section.
NEW SECTION. Sec. 3. 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.
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