AN ACT Relating to fire
protection district property taxes; amending RCW 84.52.052 and 52.16.130;
adding a new section to chapter 84.52 RCW; and providing a contingent effective
date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF
WASHINGTON:
Sec. 1. RCW 84.52.052 and 1996 c
230 s 1615 are each amended to read as follows:
The limitations imposed
by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 shall not prevent the
levy of additional taxes by any taxing district, except school districts
and fire protection districts, in which a larger levy is necessary in
order to prevent the impairment of the obligation of contracts. As used in
this section, the term "taxing district" means any county,
metropolitan park district, park and recreation service area, park and
recreation district, water-sewer district, solid waste disposal district,
public facilities district, flood control zone district, county rail district,
service district, public hospital district, road district, rural county library
district, island library district, rural partial-county library district,
intercounty rural library district, ((fire protection district,))
cemetery district, city, town, transportation benefit district, emergency
medical service district with a population density of less than one thousand
per square mile, or cultural arts, stadium, and convention district.
Any such taxing
district may levy taxes at a rate in excess of the rate specified in RCW
84.52.050 through 84.52.056 and 84.52.043, or 84.55.010 through 84.55.050, when
authorized so to do by the voters of such taxing district in the manner set
forth in Article VII, section 2(a) of the Constitution of this state at a special
or general election to be held in the year in which the levy is made.
A special election may
be called and the time therefor fixed by the county legislative authority, or
council, board of commissioners, or other governing body of any such taxing district,
by giving notice thereof by publication in the manner provided by law for
giving notices of general elections, at which special election the proposition
authorizing such excess levy shall be submitted in such form as to enable the
voters favoring the proposition to vote "yes" and those opposed
thereto to vote "no."
NEW SECTION. Sec.
2. A new section is added
to chapter 84.52 RCW to read as follows:
The limitations imposed
by RCW 84.52.050 through 84.52.056, and 84.52.043 shall not prevent the levy of
taxes by a fire protection district, when authorized so to do by the voters of
a fire protection district in the manner and for the purposes and number of
years allowable under Article VII, section 2(a) of the Constitution of this
state. Elections for taxes shall be held in the year in which the levy is
made, or in the case of propositions authorizing two-year through four-year
levies for maintenance and operation support of a fire district, or authorizing
two-year through six-year levies to support the construction, modernization, or
remodeling of fire district facilities, in the year in which the first annual
levy is made. Once additional tax levies have been authorized for maintenance
and operation support of a fire protection district for a two-year through
four-year period, no further additional tax levies for maintenance and
operation support of the district for that period may be authorized.
A special election may
be called and the time fixed by the fire protection district commissioners, by
giving notice by publication in the manner provided by law for giving notices
of general elections, at which special election the proposition authorizing the
excess levy shall be submitted in a form as to enable the voters favoring the
proposition to vote "yes" and those opposed to vote "no."
Sec. 3. RCW 52.16.130 and 1989 c
63 s 27 are each amended to read as follows:
To carry out the
purposes for which fire protection districts are created, the board of fire
commissioners of a district may levy each year, in addition to the levy or
levies provided in RCW 52.16.080 for the payment of the principal and interest
of any outstanding general obligation bonds, an ad valorem tax on all taxable
property located in the district not to exceed fifty cents per thousand dollars
of assessed value: PROVIDED, That in no case may the total general levy for
all purposes, except the levy for the retirement of general obligation bonds,
exceed one dollar per thousand dollars of assessed value. Levies in excess of
one dollar per thousand dollars of assessed value or in excess of the aggregate
dollar rate limitations or both may be made for any district purpose when so
authorized at a special election under ((RCW 84.52.052)) section 2 of
this act. Any such tax when levied shall be certified to the proper county
officials for the collection of the tax as for other general taxes. The taxes
when collected shall be placed in the appropriate district fund or funds as
provided by law, and shall be paid out on warrants of the auditor of the county
in which all, or the largest portion of, the district is located, upon
authorization of the board of fire commissioners of the district.
NEW
SECTION. Sec. 4. This act takes effect
January 1, 2003, if the proposed amendment to Article VII, section 2 of the
state Constitution authorizing multiyear excess property tax levies is validly
submitted to and approved by the voters at the next general election. If the
proposed amendment is not approved, this act is void in its entirety.
