BILL REQ. #:  H-1131.3 

Read first time 02/15/2005.   Referred to Committee on Finance.

     AN ACT Relating to a county real estate excise tax to fund a geographic information system; adding a new section to chapter 82.46 RCW; and creating a new section.

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

NEW SECTION.  Sec. 1   (1) It is the legislature's intent to provide funding for counties for planning, implementing, and maintaining digital geographic information systems for use by counties in administering the ad valorem property tax system of the state, and for related purposes as authorized by this chapter.
     (2) The legislature finds that the use of digital geographic information systems provides an efficient means for counties to prepare and possess parcel maps as described under RCW 84.40.160 for lands within the counties of the state, and to continually update these maps to reflect transfers, acquisitions, conveyances, and other events that change the boundary of parcels.
     (3) The legislature finds that digital geographic information systems provide efficient and effective means to map and geographically analyze data created and compiled in meeting the requirements of Washington's planning enabling act and growth management act.
     (4) The legislature finds that digital geographic information systems provide capabilities to store and analyze information that improves the health, welfare, and security of the citizens of the state of Washington by providing accurate property information, parcel maps, and addresses for emergency services response and other public safety needs.
     (5) The legislature finds that due to the numerous users of property information, and the many entities that rely on the accuracy and timeliness of the information provided by geographic information systems, it is in the best interest of the citizens of the state to provide a means for counties to fund these systems.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.46 RCW to read as follows:
     (1) The legislative authority of any county may impose an additional excise tax on each sale of real property in the county at a rate not to exceed one-eighth of one percent of the selling price. The proceeds of the tax shall be used exclusively for planning, implementing, and maintaining geographic information systems for use in administering the ad valorem property tax system of the state, and for related purposes as authorized by this chapter.
     (2) The taxes imposed under this subsection shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW.
     (3) For the purposes of this section, the following definitions apply:
     (a) "Geographic information system" means an orderly method of capturing, storing, checking, integrating, manipulating, analyzing, and displaying spatially referenced land information and land records.
     (b) "Land records" means maps, documents, computer files, and any other information storage medium in which land information is recorded.
     (c) "Land information" means any physical, legal, economic, or environmental information or characteristics concerning land, water, ground water, subsurface resources, or air in this state. "Land information" includes information relating to topography, soil, soil erosion, geology, minerals, vegetation, land cover, wildlife, associated natural resources, land ownership, land use, land use controls and restrictions, judicial boundaries, tax assessment, land value, land survey records and references, geodetic control networks, aerial photographs, maps, planimetric data, remote sensing data, historic and prehistoric data, and economic projections.