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SUBSTITUTE
SENATE BILL 6285
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Passed
Legislature - 1998 Regular Session
State of Washington 55th
Legislature 1998 Regular Session
By
Read first time 02/04/98.
Revising
provisions relating to imposition of benefit charges by fire protection
districts.
AN
ACT Relating to benefit charges imposed by fire protection districts; and
amending RCW 52.18.010, 52.18.050, and 84.55.092.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
52.18.010 and 1990 c 294 s 1 are each amended to read as follows:
The
board of fire commissioners of a fire protection district may by resolution,
for fire protection district purposes authorized by law, fix and impose a
benefit charge on personal property and improvements to real property which are
located within the fire protection district on the date specified and which
have or will receive the benefits provided by the fire protection district, to
be paid by the owners of the properties: PROVIDED, That a benefit charge shall
not apply to personal property and improvements to real property owned or used
by any recognized religious denomination or religious organization as, or
including, a sanctuary or for purposes related to the bona fide religious
ministries of the denomination or religious organization, including schools and
educational facilities used for kindergarten, primary, or secondary educational
purposes or for institutions of higher education and all grounds and buildings
related thereto, but not including personal property and improvements to real
property owned or used by any recognized religious denomination or religious
organization for business operations, profit-making enterprises, or activities
not including use of a sanctuary or related to kindergarten, primary, or
secondary educational purposes or for institutions of higher education. The
aggregate amount of such benefit charges in any one year shall not exceed an
amount equal to sixty percent of the operating budget for the year in which the
benefit charge is to be collected: PROVIDED, That it shall be the duty of the
county legislative authority or authorities of the county or counties in which
the fire protection district is located to make any necessary adjustments to
assure compliance with such limitation and to immediately notify the board of
fire commissioners of any changes thereof.
A
benefit charge imposed shall be reasonably proportioned to the measurable
benefits to property resulting from the services afforded by the district. It
is acceptable to apportion the benefit charge to the values of the properties
as found by the county assessor or assessors modified generally in the
proportion that fire insurance rates are reduced or entitled to be reduced as
the result of providing the services. Any other method that reasonably
apportions the benefit charges to the actual benefits resulting from the degree
of protection, which may include but is not limited to the distance from
regularly maintained fire protection equipment, the level of fire prevention
services provided to the properties, or the need of the properties for
specialized services, may be specified in the resolution and shall be subject
to contest on the ground of unreasonable or capricious action or action in
excess of the measurable benefits to the property resulting from services
afforded by the district. The board of fire commissioners may determine that
certain properties or types or classes of properties are not receiving
measurable benefits based on criteria they establish by resolution. A benefit
charge authorized by this chapter shall not be applicable to the personal
property or improvements to real property of any individual, corporation,
partnership, firm, organization, or association maintaining a fire department
and whose fire protection and training system has been accepted by a fire
insurance underwriter maintaining a fire protection engineering and inspection
service authorized by the state insurance commissioner to do business in this
state, but such property may be protected by the fire protection district under
a contractual agreement.
For
administrative purposes, the benefit charge imposed on any individual property
may be compiled into a single charge, provided that the district, upon request
of the property owner, provide an itemized list of charges for each measurable
benefit included in the charge.
Sec.
2. RCW
52.18.050 and 1990 c 294 s 5 are each amended to read as follows:
(1)
Any benefit charge authorized by this chapter shall not be effective unless a
proposition to impose the benefit charge is approved by a sixty percent
majority of the voters of the district voting at a general election or at a
special election called by the district for that purpose, held within the fire
protection district. An election held pursuant to this section shall be held
not more than twelve months prior to the date on which the first such charge is
to be assessed: PROVIDED, That a benefit charge approved at an election shall
not remain in effect for a period of more than six years nor more than the
number of years authorized by the voters if fewer than six years unless
subsequently reapproved by the voters.
(2)
The ballot shall be submitted so as to enable the voters favoring the
authorization of a fire protection district benefit charge to vote
"Yes" and those opposed thereto to vote "No," and the
ballot shall be:
"Shall . . . . . . county
fire protection district No. . . . . be authorized to impose
benefit charges each year for . . . . (insert number of years
not to exceed six) years, not to exceed an amount equal to sixty percent of its
operating budget, and be prohibited from imposing an additional property tax
under RCW 52.16.160?
YES NO
G G"
(3)
Districts renewing the benefit charge may elect to use the following
alternative ballot:
"Shall . . . . . . county
fire protection district No. . . . . be authorized to continue
voter-authorized benefit charges each year for . . . . (insert
number of years not to exceed six) years, not to exceed an amount equal to
sixty percent of its operating budget, and be prohibited from imposing an
additional property tax under RCW 52.16.160?
YES NO
G G"
Sec.
3. RCW
84.55.092 and 1988 c 274 s 4 are each amended to read as follows:
The
regular property tax levy for each taxing district other than the state may be
set at the amount which would be allowed otherwise under this chapter if the
regular property tax levy for the district for taxes due in prior years
beginning with 1986 had been set at the full amount allowed under this chapter including
any levy authorized under RCW 52.16.160 that would have been imposed but for
the limitation in RCW 52.18.065, applicable upon imposition of the benefit
charge under chapter 52.18 RCW.
The purpose of this section is to remove the incentive for a taxing
district to maintain its tax levy at the maximum level permitted under this
chapter, and to protect the future levy capacity of a taxing district that
reduces its tax levy below the level that it otherwise could impose under this
chapter, by removing the adverse consequences to future levy capacities
resulting from such levy reductions.
