BILL REQ. #: H-1826.2
| State of Washington | 58th Legislature | 2003 Regular Session |
READ FIRST TIME 03/05/03.
AN ACT Relating to creating regional fire protection service authorities; amending RCW 57.90.010, 84.09.030, and 84.52.069; reenacting and amending RCW 84.52.010 and 84.52.052; adding a new section to chapter 84.52 RCW; adding a new chapter to Title 52 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1
(1) The ability to respond to emergency situations by many of
Washington state's fire protection jurisdictions have not kept up with
the state's needs, particularly in urban regions;
(2) Providing a fire protection service system requires a shared
partnership and responsibility between the federal, state, local, and
regional governments and the private sector;
(3) There are efficiencies to be gained by regional fire protection
service delivery while retaining local control; and
(4) Timely development of significant projects can best be achieved
through enhanced funding options for regional fire protection service
agencies, using already existing tax authority to address fire
protection emergency service needs and new authority to address
critical fire protection projects and emergency services.
NEW SECTION. Sec. 2
(1) "Board" means the governing body of a regional fire protection
service authority.
(2) "Regional fire protection service authority" or "authority"
means a municipal corporation, an independent taxing authority within
the meaning of Article VII, section 1 of the state Constitution, and a
taxing district within the meaning of Article VII, section 2 of the
state Constitution, whose boundaries are coextensive with two or more
adjacent fire protection jurisdictions and that has been created by a
vote of the people under this chapter to implement a regional fire
protection service authority plan.
(3) "Regional fire protection service authority planning committee"
or "planning committee" means the advisory committee created under
section 3 of this act to create and propose to fire protection
jurisdictions a regional fire protection service authority plan to
design, finance, and develop fire protection service projects.
(4) "Regional fire protection service authority plan" or "plan"
means a plan to develop and finance a fire protection service authority
project or projects, including, but not limited to, specific capital
projects, fire and emergency service operations, and preservation and
maintenance of existing or future facilities.
(5) "Fire protection jurisdiction" means a fire district, city,
town, port district, or Indian tribe.
(6) "Regular property taxes" has the same meaning as in RCW
84.04.140.
(7)(a) "Personal property" includes every form of tangible personal
property including, but not limited to, all goods, chattels, stock in
trade, estates, or crops.
(b) "Personal property" does not include any personal property used
for farming, field crops, farm equipment, or livestock.
(8) "Improvements to real property" does not include permanent
growing crops, field improvements installed for the purpose of aiding
the growth of permanent crops, or other field improvements normally not
subject to damage by fire.
NEW SECTION. Sec. 3
(1) Any two or more adjacent fire protection jurisdictions may
create a regional fire protection service authority and convene a
regional fire protection service authority planning committee.
(2) Each governing body of the fire protection jurisdictions
participating in planning under this chapter shall appoint three
elected officials to the authority planning committee. Members of the
planning committee may receive compensation and may be reimbursed for
travel and incidental expenses at the discretion of their respective
governing body.
(3) A regional fire protection service authority planning committee
may receive state funding, as appropriated by the legislature, or
county funding provided by the affected counties for start-up funding
to pay for salaries, expenses, overhead, supplies, and similar expenses
ordinarily and necessarily incurred. Upon creation of a regional fire
protection service authority, the authority shall within one year
reimburse the state or county for any sums advanced for these start-up
costs from the state or county.
(4) The planning committee shall conduct its affairs and formulate
a regional fire protection service authority plan as provided under
section 4 of this act.
(5) At its first meeting, a regional fire protection service
authority planning committee may elect officers and provide for the
adoption of rules and other operating procedures.
(6) The planning committee may dissolve itself at any time by a
majority vote of the total membership of the planning committee. Any
participating fire protection jurisdiction may withdraw upon thirty
calendar days' written notice to the other jurisdictions.
NEW SECTION. Sec. 4
(a) Land use planning criteria; and
(b) The input of cities and counties located within, or partially
within, a participating fire protection jurisdiction.
(2) The planning committee may coordinate its activities with
neighboring cities, towns, and other local governments that engage in
fire protection planning.
(3) The planning committee shall:
(a) Create opportunities for public input in the development of the
plan;
(b) Adopt a plan proposing the creation of a regional fire
protection service authority and recommending design, financing, and
development of fire protection and emergency service facilities and
operations, including maintenance and preservation of facilities or
systems; and
(c) Recommend sources of revenue authorized by section 5 of this
act and a financing plan to fund selected fire protection service
projects.
(4) Once adopted, the plan must be forwarded to the participating
fire protection jurisdictions' governing bodies to initiate the
election process under section 6 of this act.
(5) If the ballot measure is not approved, the planning committee
may redefine the selected regional fire protection service authority
projects, financing plan, and the ballot measure. The fire protection
jurisdictions' governing bodies may approve the new plan and ballot
measure, and may then submit the revised proposition to the voters at
a subsequent election or a special election. If a ballot measure is
not approved by the voters by the third vote, the planning committee is
dissolved.
NEW SECTION. Sec. 5
(a) Benefit charges under sections 24 through 33 of this act;
(b) Property taxes under sections 15 through 18 and 20 of this act
and RCW 84.09.030, 84.52.010, 84.52.052, and 84.52.069; or
(c) Both (a) and (b) of this subsection.
(2) Taxes and benefit charges may not be imposed unless they are
identified in the regional fire protection service authority plan and
approved by an affirmative vote of the majority of the voters within
the boundaries of the authority voting on a ballot proposition as set
forth in section 6 of this act. Revenues from these taxes and benefit
charges may be used only to implement the plan as set forth in this
chapter.
NEW SECTION. Sec. 6
NEW SECTION. Sec. 7
NEW SECTION. Sec. 8
(a) The time and place of regular meetings;
(b) Rules for calling special meetings;
(c) The method of keeping records of proceedings and official acts;
(d) Procedures for the safekeeping and disbursement of funds; and
(e) Any other provisions the board finds necessary to include.
(2) The governing board shall be determined by the plan and consist
solely of elected officials.
NEW SECTION. Sec. 9
(a) Levy and impose taxes as authorized in the plan and approved by
authority voters;
(b) Enter into agreements with federal, state, local, and regional
entities and departments as necessary to accomplish authority purposes
and protect the authority's investments;
(c) Accept gifts, grants, or other contributions of funds that will
support the purposes and programs of the authority;
(d) Monitor and audit the progress and execution of fire protection
service projects to protect the investment of the public and annually
make public its findings;
(e) Pay for services and enter into leases and contracts, including
professional service contracts;
(f) Hire, manage, and terminate employees; and
(g) Exercise other powers and duties as may be reasonable to carry
out the purposes of the authority.
(2) An authority may acquire, hold, or dispose of real property.
(3) An authority may exercise the powers of eminent domain.
(4) An authority may enforce fire codes as provided under chapter
19.27 RCW.
NEW SECTION. Sec. 10
(2)(a) All reports, documents, surveys, books, records, files,
papers, or written material in the possession of the participating fire
protection jurisdiction pertaining to the powers, functions, and duties
transferred shall be delivered to the custody of the regional fire
protection service authority. All real property and personal property
including cabinets, furniture, office equipment, motor vehicles, and
other tangible property employed by the participating fire protection
jurisdiction in carrying out the powers, functions, and duties
transferred shall be made available to the regional fire protection
service authority. All funds, credits, or other assets held in
connection with the powers, functions, and duties transferred shall be
assigned to the regional fire protection service authority.
(b) Any appropriations made to the participating fire protection
jurisdiction for carrying out the powers, functions, and duties
transferred shall, on the effective date of the resolution, be
transferred and credited to the regional fire protection service
authority.
(c) Whenever any question arises as to the transfer of any
personnel, funds, books, documents, records, papers, files, equipment,
or other tangible property used or held in the exercise of the powers
and the performance of the duties and functions transferred, the
governing body of the participating fire protection jurisdiction shall
make a determination as to the proper allocation.
(3) All rules and all pending business before the participating
fire protection jurisdiction pertaining to the powers, functions, and
duties transferred shall be continued and acted upon by the regional
fire protection service authority. All existing contracts and
obligations shall remain in full force and shall be performed by the
regional fire protection service authority.
(4) The transfer of the powers, duties, functions, and personnel of
the participating fire protection jurisdiction shall not affect the
validity of any act performed before the effective date of the
resolution.
(5) If apportionments of budgeted funds are required because of the
transfers directed by the resolution, the treasurer under section 18 of
this act shall certify the apportionments.
(6) Nothing contained in this section may be construed to alter any
existing collective bargaining unit or the provisions of any existing
collective bargaining agreement until the agreement has expired or
until the bargaining unit has been modified as provided by law. RCW
35.13.215 through 35.13.235 apply to the transfer of employees under
this section.
NEW SECTION. Sec. 11
(2) The withdrawal of an area is authorized upon: (a) Adoption of
a resolution by the board requesting the withdrawal and finding that,
in the opinion of the board, inclusion of this area within the regional
fire protection service authority will result in a reduction of the
district's tax levy rate under the provisions of RCW 84.52.010; or (b)
adoption of a resolution by the city or town council approving the
withdrawal, if the area is located within the city or town, or adoption
of a resolution by the fire district or authorities of the fire
district within which the area is located approving the withdrawal, if
the area is located outside of a city or town. A withdrawal is
effective at the end of the day on the thirty-first day of December in
the year in which the resolutions under (b) of this subsection are
adopted, but for purposes of establishing boundaries for property tax
purposes, the boundaries shall be established immediately upon the
adoption of the second resolution.
(3)(a) The authority of an area to be withdrawn from a regional
fire protection service authority as provided under this section is in
addition to, and not subject to, section 10(6) of this act.
(b) The withdrawal of an area from the boundaries of a regional
fire protection service authority does not exempt any property therein
from taxation for the purpose of paying the costs of redeeming any
indebtedness of the fire protection district existing at the time of
withdrawal.
NEW SECTION. Sec. 12
Sec. 13 RCW 57.90.010 and 1999 c 153 s 24 are each amended to
read as follows:
Water-sewer, park and recreation, metropolitan park, county rural
library, cemetery, flood control, mosquito control, diking and
drainage, irrigation or reclamation, weed, health, or fire protection
districts, and any air pollution control authority or regional fire
protection service authority, hereinafter referred to as "special
districts," which are located wholly or in part within a county with a
population of two hundred ten thousand or more may be disincorporated
when the district has not actively carried out any of the special
purposes or functions for which it was formed within the preceding
consecutive five-year period.
NEW SECTION. Sec. 14
NEW SECTION. Sec. 15 (1) To carry out the purposes for which a
regional fire protection service authority is created, as authorized in
the plan and approved by the voters, the governing board of an
authority may annually levy the following taxes:
(a) An ad valorem tax on all taxable property located within the
authority not to exceed fifty cents per thousand dollars of assessed
value;
(b) An ad valorem tax on all property located within the authority
not to exceed fifty cents per thousand dollars of assessed value and
which will not cause the combined levies to exceed the constitutional
or statutory limitations. This levy, or any portion of this levy, may
also be made when dollar rates of other taxing units are released by
agreement with the other taxing units from their authorized levies; and
(c) An ad valorem tax on all taxable property located within the
authority not to exceed fifty cents per thousand dollars of assessed
value if the authority has at least one full-time, paid employee, or
contracts with another municipal corporation for the services of at
least one full-time, paid employee. This levy may be made only if it
will not affect dollar rates which other taxing districts may lawfully
claim nor cause the combined levies to exceed the constitutional or
statutory limitations or both.
(2) Levies in excess of the amounts provided in subsection (1) of
this section or in excess of the aggregate dollar rate limitations or
both may be made for any authority purpose when so authorized at a
special election under RCW 84.52.052. Any such tax when levied must 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 authority fund or funds as provided by law, and must
be paid out on warrants of the auditor of the county in which all, or
the largest portion of, the authority is located, upon authorization of
the governing board of the authority.
(3) Authorities are additionally authorized to incur general
indebtedness and to issue general obligation bonds for capital purposes
as provided in section 14 of this act. Authorities may provide for the
retirement of general indebtedness by excess property tax levies, when
the voters of the authority have approved a proposition authorizing
such indebtedness and levies by an affirmative vote of three-fifths of
those voting on the proposition at such an election, at which election
the total number of persons voting shall constitute not less than forty
percent of the voters in the authority who voted at the last preceding
state general election. Elections must be held as provided in RCW
39.36.050. The maximum term of any bonds issued under the authority of
this section may not exceed ten years and must be issued and sold in
accordance with chapter 39.46 RCW.
(4) For purposes of this section, the term "value of the taxable
property" has the same meaning as in RCW 39.36.015.
NEW SECTION. Sec. 16 At the time of making general tax levies in
each year, the county legislative authority or authorities of the
county or counties in which a regional fire protection service
authority is located shall make the required levies for authority
purposes against the real and personal property in the authority in
accordance with the equalized valuations of the property for general
tax purposes and as a part of the general taxes. The tax levies are
part of the general tax roll and must be collected as a part of the
general taxes against the property in the authority.
NEW SECTION. Sec. 17 In the event that lands lie within both a
regional fire protection service authority and a forest protection
assessment area they shall be taxed and assessed as follows:
(1) If the lands are wholly unimproved, they are subject to forest
protection assessments but not to authority levies;
(2) If the lands are wholly improved, they are subject to authority
levies but not to forest protection assessments; and
(3) If the lands are partly improved and partly unimproved, they
are subject both to authority levies and to forest protection
assessments. However, upon request, accompanied by appropriate legal
descriptions, the county assessor shall segregate any unimproved
portions which each consist of twenty or more acres, and thereafter the
unimproved portion or portions are subject only to forest protection
assessments.
NEW SECTION. Sec. 18 It is the duty of the county treasurer of
the county in which the regional fire protection service authority
created under this chapter is located to collect taxes authorized and
levied under this chapter. However, when a regional fire protection
service authority is located in more than one county, the county
treasurer of each county in which the authority is located shall
collect the regional fire protection service authority's taxes that are
imposed on property located within the county and transfer these funds
to the treasurer of the county in which the majority of the authority
lies.
Sec. 19 RCW 84.09.030 and 1996 c 230 s 1613 are each amended to
read as follows:
Except as follows, the boundaries of counties, cities and all other
taxing districts, for purposes of property taxation and the levy of
property taxes, shall be the established official boundaries of such
districts existing on the first day of March of the year in which the
property tax levy is made.
The official boundaries of a newly incorporated taxing district
shall be established at a different date in the year in which the
incorporation occurred as follows:
(1) Boundaries for a newly incorporated city shall be established
on the last day of March of the year in which the initial property tax
levy is made, and the boundaries of a road district, library district,
or fire protection district or districts, that include any portion of
the area that was incorporated within its boundaries shall be altered
as of this date to exclude this area, if the budget for the newly
incorporated city is filed pursuant to RCW 84.52.020 and the levy
request of the newly incorporated city is made pursuant to RCW
84.52.070. Whenever a proposed city incorporation is on the March
special election ballot, the county auditor shall submit the legal
description of the proposed city to the department of revenue on or
before the first day of March;
(2) Boundaries for a newly incorporated port district or regional
fire protection service authority shall be established on the first day
of October if the boundaries of the newly incorporated port district or
regional fire protection service authority are coterminous with the
boundaries of another taxing district or districts, as they existed on
the first day of March of that year;
(3) Boundaries of any other newly incorporated taxing district
shall be established on the first day of June of the year in which the
property tax levy is made if the taxing district has boundaries
coterminous with the boundaries of another taxing district, as they
existed on the first day of March of that year;
(4) Boundaries for a newly incorporated water-sewer district shall
be established on the fifteenth of June of the year in which the
proposition under RCW 57.04.050 authorizing a water district excess
levy is approved.
The boundaries of a taxing district shall be established on the
first day of June if territory has been added to, or removed from, the
taxing district after the first day of March of that year with
boundaries coterminous with the boundaries of another taxing district
as they existed on the first day of March of that year. However, the
boundaries of a road district, library district, or fire protection
district or districts, that include any portion of the area that was
annexed to a city or town within its boundaries shall be altered as of
this date to exclude this area. In any case where any instrument
setting forth the official boundaries of any newly established taxing
district, or setting forth any change in such boundaries, is required
by law to be filed in the office of the county auditor or other county
official, said instrument shall be filed in triplicate. The officer
with whom such instrument is filed shall transmit two copies to the
county assessor.
No property tax levy shall be made for any taxing district whose
boundaries are not established as of the dates provided in this
section.
NEW SECTION. Sec. 20 A new section is added to chapter 84.52 RCW
to read as follows:
(1) If a fire protection district is a participating fire
protection jurisdiction in a regional fire protection service
authority, the regular property tax levies of the fire protection
district are limited as follows:
(a) The regular levy of the district under RCW 52.16.130 shall not
exceed fifty cents per thousand dollars of assessed value of taxable
property in the district less the amount of any levy imposed by the
authority under section 15(1)(a) of this act;
(b) The levy of the district under RCW 52.16.140 shall not exceed
fifty cents per thousand dollars of assessed value of taxable property
in the district less the amount of any levy imposed by the authority
under section 15(1)(b) of this act; and
(c) The levy of the district under RCW 52.16.160 shall not exceed
fifty cents per thousand dollars of assessed value of taxable property
in the district less the amount of any levy imposed by the authority
under section 15(1)(c) of this act.
(2) If a city or town is a participating fire protection
jurisdiction in a regional fire protection service authority, the
regular levies of the city or town shall not exceed the applicable
rates provided in RCW 27.12.390, 52.04.081, and 84.52.043(1) less the
aggregate rates of any regular levies made by the authority under
section 15(1) of this act.
(3) If a port district is a participating fire protection
jurisdiction in a regional fire protection service authority, the
regular levy of the port district under RCW 53.36.020 shall not exceed
forty-five cents per thousand dollars of assessed value of taxable
property in the district less the aggregate rates of any regular levies
imposed by the authority under section 15(1) of this act.
(4) For purposes of this section, the following definitions apply:
(a) "Fire protection jurisdiction" means a fire protection
district, city, town, Indian tribe, or port district; and
(b) "Participating fire protection jurisdiction" means a fire
protection district, city, town, Indian tribe, or port district that is
represented on the governing board of a regional fire protection
service authority.
Sec. 21 RCW 84.52.010 and 2002 c 248 s 15 and 2002 c 88 s 7 are
each reenacted and amended to read as follows:
Except as is permitted under RCW 84.55.050, all taxes shall be
levied or voted in specific amounts.
The rate percent of all taxes for state and county purposes, and
purposes of taxing districts coextensive with the county, shall be
determined, calculated and fixed by the county assessors of the
respective counties, within the limitations provided by law, upon the
assessed valuation of the property of the county, as shown by the
completed tax rolls of the county, and the rate percent of all taxes
levied for purposes of taxing districts within any county shall be
determined, calculated and fixed by the county assessors of the
respective counties, within the limitations provided by law, upon the
assessed valuation of the property of the taxing districts
respectively.
When a county assessor finds that the aggregate rate of tax levy on
any property, that is subject to the limitations set forth in RCW
84.52.043 or 84.52.050, exceeds the limitations provided in either of
these sections, the assessor shall recompute and establish a
consolidated levy in the following manner:
(1) The full certified rates of tax levy for state, county, county
road district, and city or town purposes shall be extended on the tax
rolls in amounts not exceeding the limitations established by law;
however any state levy shall take precedence over all other levies and
shall not be reduced for any purpose other than that required by RCW
84.55.010. If, as a result of the levies imposed under RCW 84.52.069,
84.34.230, the portion of the levy by a metropolitan park district that
was protected under RCW 84.52.120, and 84.52.105, the combined rate of
regular property tax levies that are subject to the one percent
limitation exceeds one percent of the true and fair value of any
property, then these levies shall be reduced as follows: (a) The
portion of the levy by a metropolitan park district that is protected
under RCW 84.52.120 shall be reduced until the combined rate no longer
exceeds one percent of the true and fair value of any property or shall
be eliminated; (b) if the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, then the levies
imposed under RCW 84.34.230, 84.52.105, and any portion of the levy
imposed under RCW 84.52.069 that is in excess of thirty cents per
thousand dollars of assessed value, shall be reduced on a pro rata
basis until the combined rate no longer exceeds one percent of the true
and fair value of any property or shall be eliminated; and (c) if the
combined rate of regular property tax levies that are subject to the
one percent limitation still exceeds one percent of the true and fair
value of any property, then the thirty cents per thousand dollars of
assessed value of tax levy imposed under RCW 84.52.069 shall be reduced
until the combined rate no longer exceeds one percent of the true and
fair value of any property or eliminated.
(2) The certified rates of tax levy subject to these limitations by
all junior taxing districts imposing taxes on such property shall be
reduced or eliminated as follows to bring the consolidated levy of
taxes on such property within the provisions of these limitations:
(a) First, the certified property tax levy rates of those junior
taxing districts authorized under RCW 36.68.525, 36.69.145, 35.95A.100,
and 67.38.130 shall be reduced on a pro rata basis or eliminated;
(b) Second, if the consolidated tax levy rate still exceeds these
limitations, the certified property tax levy rates of flood control
zone districts shall be reduced on a pro rata basis or eliminated;
(c) Third, if the consolidated tax levy rate still exceeds these
limitations, the certified property tax levy rates of all other junior
taxing districts, other than fire protection districts, regional fire
protection service authorities, library districts, the first fifty cent
per thousand dollars of assessed valuation levies for metropolitan park
districts, and the first fifty cent per thousand dollars of assessed
valuation levies for public hospital districts, shall be reduced on a
pro rata basis or eliminated;
(d) Fourth, if the consolidated tax levy rate still exceeds these
limitations, the first fifty cent per thousand dollars of assessed
valuation levies for metropolitan park districts created on or after
January 1, 2002, shall be reduced on a pro rata basis or eliminated;
(e) Fifth, if the consolidated tax levy rate still exceeds these
limitations, the certified property tax levy rates authorized to
regional fire protection service authorities under section 15(1) (b)
and (c) of this act and fire protection districts under RCW 52.16.140
and 52.16.160 shall be reduced on a pro rata basis or eliminated; and
(f) Sixth, if the consolidated tax levy rate still exceeds these
limitations, the certified property tax levy rates authorized for
regional fire protection service authorities under section 15(1)(a) of
this act, fire protection districts under RCW 52.16.130, library
districts, metropolitan park districts created before January 1, 2002,
under their first fifty cent per thousand dollars of assessed valuation
levy, and public hospital districts under their first fifty cent per
thousand dollars of assessed valuation levy, shall be reduced on a pro
rata basis or eliminated.
In determining whether the aggregate rate of tax levy on any
property, that is subject to the limitations set forth in RCW
84.52.050, exceeds the limitations provided in that section, the
assessor shall use the hypothetical state levy, as apportioned to the
county under RCW 84.48.080, that was computed under RCW 84.48.080
without regard to the reduction under RCW 84.55.012.
Sec. 22 RCW 84.52.052 and 2002 c 248 s 16 and 2002 c 180 s 1 are
each reenacted and 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, cemetery district, city, town,
transportation benefit district, emergency medical service district
with a population density of less than one thousand per square mile,
cultural arts, stadium, regional fire protection service authority, and
convention district, or city transportation authority.
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."
Sec. 23 RCW 84.52.069 and 1999 c 224 s 1 are each amended to read
as follows:
(1) As used in this section, "taxing district" means a county,
emergency medical service district, city or town, public hospital
district, urban emergency medical service district, regional fire
protection service authority, or fire protection district.
(2) A taxing district may impose additional regular property tax
levies in an amount equal to fifty cents or less per thousand dollars
of the assessed value of property in the taxing district. The tax
shall be imposed (a) each year for six consecutive years, (b) each year
for ten consecutive years, or (c) permanently. A tax levy under this
section must be specifically authorized by a majority of at least
three-fifths of the registered voters thereof approving a proposition
authorizing the levies submitted at a general or special election, at
which election the number of persons voting "yes" on the proposition
shall constitute three-fifths of a number equal to forty percent of the
total number of voters voting in such taxing district at the last
preceding general election when the number of registered voters voting
on the proposition does not exceed forty percent of the total number of
voters voting in such taxing district in the last preceding general
election; or by a majority of at least three-fifths of the registered
voters thereof voting on the proposition when the number of registered
voters voting on the proposition exceeds forty percent of the total
number of voters voting in such taxing district in the last preceding
general election. Ballot propositions shall conform with RCW
29.30.111. A taxing district shall not submit to the voters at the
same election multiple propositions to impose a levy under this
section.
(3) A taxing district imposing a permanent levy under this section
shall provide for separate accounting of expenditures of the revenues
generated by the levy. The taxing district shall maintain a statement
of the accounting which shall be updated at least every two years and
shall be available to the public upon request at no charge.
(4) A taxing district imposing a permanent levy under this section
shall provide for a referendum procedure to apply to the ordinance or
resolution imposing the tax. This referendum procedure shall specify
that a referendum petition may be filed at any time with a filing
officer, as identified in the ordinance or resolution. Within ten
days, the filing officer shall confer with the petitioner concerning
form and style of the petition, issue the petition an identification
number, and secure an accurate, concise, and positive ballot title from
the designated local official. The petitioner shall have thirty days
in which to secure the signatures of not less than fifteen percent of
the registered voters of the taxing district, as of the last general
election, upon petition forms which contain the ballot title and the
full text of the measure to be referred. The filing officer shall
verify the sufficiency of the signatures on the petition and, if
sufficient valid signatures are properly submitted, shall certify the
referendum measure to the next election within the taxing district if
one is to be held within one hundred eighty days from the date of
filing of the referendum petition, or at a special election to be
called for that purpose in accordance with RCW 29.13.020.
The referendum procedure provided in this subsection shall be
exclusive in all instances for any taxing district imposing the tax
under this section and shall supersede the procedures provided under
all other statutory or charter provisions for initiative or referendum
which might otherwise apply.
(5) Any tax imposed under this section shall be used only for the
provision of emergency medical care or emergency medical services,
including related personnel costs, training for such personnel, and
related equipment, supplies, vehicles and structures needed for the
provision of emergency medical care or emergency medical services.
(6) If a county levies a tax under this section, no taxing district
within the county may levy a tax under this section. If a regional
fire protection service authority imposes a tax under this section, no
other taxing district that is a participating fire protection
jurisdiction in the regional fire protection service authority may levy
a tax under this section. No other taxing district may levy a tax
under this section if another taxing district has levied a tax under
this section within its boundaries: PROVIDED, That if a county levies
less than fifty cents per thousand dollars of the assessed value of
property, then any other taxing district may levy a tax under this
section equal to the difference between the rate of the levy by the
county and fifty cents: PROVIDED FURTHER, That if a taxing district
within a county levies this tax, and the voters of the county
subsequently approve a levying of this tax, then the amount of the
taxing district levy within the county shall be reduced, when the
combined levies exceed fifty cents. Whenever a tax is levied county-wide, the service shall, insofar as is feasible, be provided throughout
the county: PROVIDED FURTHER, That no county-wide levy proposal may be
placed on the ballot without the approval of the legislative authority
of each city exceeding fifty thousand population within the county:
AND PROVIDED FURTHER, That this section and RCW 36.32.480 shall not
prohibit any city or town from levying an annual excess levy to fund
emergency medical services: AND PROVIDED, FURTHER, That if a county
proposes to impose tax levies under this section, no other ballot
proposition authorizing tax levies under this section by another taxing
district in the county may be placed before the voters at the same
election at which the county ballot proposition is placed: AND
PROVIDED FURTHER, That any taxing district emergency medical service
levy that is limited in duration and that is authorized subsequent to
a county emergency medical service levy that is limited in duration,
shall expire concurrently with the county emergency medical service
levy.
(7) The limitations in RCW 84.52.043 shall not apply to the tax
levy authorized in this section.
(8) If a ballot proposition approved under subsection (2) of this
section did not impose the maximum allowable levy amount authorized for
the taxing district under this section, any future increase up to the
maximum allowable levy amount must be specifically authorized by the
voters in accordance with subsection (2) of this section at a general
or special election.
(9) The limitation in RCW 84.55.010 shall not apply to the first
levy imposed pursuant to this section following the approval of such
levy by the voters pursuant to subsection (2) of this section.
(10) For purposes of this section, the following definitions apply:
(a) "Fire protection jurisdiction" means a fire protection
district, city, town, Indian tribe, or port district; and
(b) "Participating fire protection jurisdiction" means a fire
protection district, city, town, Indian tribe, or port district that is
represented on the governing board of a regional fire protection
service authority.
NEW SECTION. Sec. 24 (1) The governing board of a regional fire
protection service authority may by resolution, as authorized in the
plan and approved by the voters, for authority purposes authorized by
law, fix and impose a benefit charge on personal property and
improvements to real property which are located within the authority on
the date specified and which have received or will receive the benefits
provided by the authority, to be paid by the owners of the properties.
A benefit charge does 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. However, a benefit charge does apply to 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 these benefit charges in any one year may not
exceed an amount equal to sixty percent of the operating budget for the
year in which the benefit charge is to be collected. It is the duty of
the county legislative authority or authorities of the county or
counties in which the regional fire protection service authority is
located to make any necessary adjustments to assure compliance with
this limitation and to immediately notify the governing board of an
authority of any changes thereof.
(2) A benefit charge imposed must be reasonably proportioned to the
measurable benefits to property resulting from the services afforded by
the authority. 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 is subject
to contest on the grounds of unreasonable or capricious action or
action in excess of the measurable benefits to the property resulting
from services afforded by the authority. The governing board of an
authority 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
is not 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 the property may be protected by the
authority under a contractual agreement.
(3) For administrative purposes, the benefit charge imposed on any
individual property may be compiled into a single charge, provided that
the authority, upon request of the property owner, provide an itemized
list of charges for each measurable benefit included in the charge.
NEW SECTION. Sec. 25 All personal property not assessed and
subjected to ad valorem taxation under Title 84 RCW, all property under
contract or for which the regional fire protection service authority is
receiving payment for as authorized by law, all property subject to
chapter 54.28 RCW, and all property that is subject to a contract for
services with an authority, is exempt from the benefit charge imposed
under this chapter.
NEW SECTION. Sec. 26 (1) The resolution establishing benefit
charges as specified in section 24 of this act must specify, by legal
geographical areas or other specific designations, the charge to apply
to each property by location, type, or other designation, or other
information that is necessary to the proper computation of the benefit
charge to be charged to each property owner subject to the resolution.
(2) The county assessor of each county in which the regional fire
protection service authority is located shall determine and identify
the personal properties and improvements to real property that are
subject to a benefit charge in each authority and shall furnish and
deliver to the county treasurer of that county a listing of the
properties with information describing the location, legal description,
and address of the person to whom the statement of benefit charges is
to be mailed, the name of the owner, and the value of the property and
improvements, together with the benefit charge to apply to each. These
benefit charges must be certified to the county treasurer for
collection in the same manner that is used for the collection of fire
protection charges for forest lands protected by the department of
natural resources under RCW 76.04.610 and the same penalties and
provisions for collection apply.
NEW SECTION. Sec. 27 Each regional fire protection service
authority shall contract, prior to the imposition of a benefit charge,
for the administration and collection of the benefit charge by each
county treasurer, who shall deduct a percentage, as provided by
contract to reimburse the county for expenses incurred by the county
assessor and county treasurer in the administration of the resolution
and this chapter. The county treasurer shall make distributions each
year, as the charges are collected, in the amount of the benefit
charges imposed on behalf of each authority, less the deduction
provided for in the contract.
NEW SECTION. Sec. 28 (1) Notwithstanding any other provision in
this chapter to the contrary, any benefit charge authorized by this
chapter is not effective unless a proposition to impose the benefit
charge is approved by a sixty percent majority of the voters of the
regional fire protection service authority voting at a general election
or at a special election called by the authority for that purpose, held
within the authority. An election held under this section must be held
not more than twelve months prior to the date on which the first charge
is to be assessed. A benefit charge approved at an election expires in
six years or fewer as authorized by the voters, unless subsequently
reapproved by the voters.
(2) The ballot must be submitted so as to enable the voters
favoring the authorization of a regional fire protection service
authority benefit charge to vote "Yes" and those opposed to vote "No."
The ballot question is as follows:
"Shall . . . . . . the regional fire protection service authority composed of (insert the participating fire protection jurisdictions) . . . . . 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 . . . (section 15(1)(c) of this act)?
"Shall . . . . . the regional fire protection service authority composed of (insert the participating fire protection jurisdictions) . . . . . . 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 . . . (section 15(1)(c) of this act)?
NEW SECTION. Sec. 29 (1) Not fewer than ten days nor more than
six months before the election at which the proposition to impose the
benefit charge is submitted as provided in this chapter, the governing
board of the regional fire protection service authority shall hold a
public hearing specifically setting forth its proposal to impose
benefit charges for the support of its legally authorized activities
that will maintain or improve the services afforded in the authority.
A report of the public hearing shall be filed with the county treasurer
of each county in which the property is located and be available for
public inspection.
(2) Prior to November 15th of each year the governing board of the
authority shall hold a public hearing to review and establish the
regional fire protection service authority benefit charges for the
subsequent year.
(3) All resolutions imposing or changing the benefit charges must
be filed with the county treasurer or treasurers of each county in
which the property is located, together with the record of each public
hearing, before November 30th immediately preceding the year in which
the benefit charges are to be collected on behalf of the authority.
(4) After the benefit charges have been established, the owners of
the property subject to the charge must be notified of the amount of
the charge.
NEW SECTION. Sec. 30 A regional fire protection service
authority that imposes a benefit charge under this chapter shall not
impose all or part of the property tax authorized under section
15(1)(c) of this act.
NEW SECTION. Sec. 31 After notice has been given to the property
owners of the amount of the charge, the governing board of a regional
fire protection service authority imposing a benefit charge under this
chapter shall form a review board for at least a two-week period and
shall, upon complaint in writing of an aggrieved party owning property
in the authority, reduce the charge of a person who, in their opinion,
has been charged too large a sum, to a sum or amount as they believe to
be the true, fair, and just amount.
NEW SECTION. Sec. 32 The Washington fire commissioners
association, as soon as practicable, shall draft a model resolution to
impose the regional fire protection service authority benefit charge
authorized by this chapter and may provide assistance to authorities in
the establishment of a program to develop benefit charges.
NEW SECTION. Sec. 33 A person who is receiving the exemption
contained in RCW 84.36.381 through 84.36.389 is exempt from any legal
obligation to pay a portion of the benefit charge imposed under this
chapter as follows:
(1) A person who meets the income limitation contained in RCW
84.36.381(5)(a) and does not meet the income limitation contained in
RCW 84.36.381(5)(b) (i) or (ii) is exempt from twenty-five percent of
the charge;
(2) A person who meets the income limitation contained in RCW
84.36.381(5)(b)(i) is exempt from fifty percent of the charge; and
(3) A person who meets the income limitation contained in RCW
84.36.381(5)(b)(ii) shall be exempt from seventy-five percent of the
charge.
NEW SECTION. Sec. 34
NEW SECTION. Sec. 35
NEW SECTION. Sec. 36