BILL REQ. #: H-2111.1
State of Washington | 61st Legislature | 2009 Regular Session |
READ FIRST TIME 02/20/09.
AN ACT Relating to real estate excise tax expenditures for parks and capital projects; and reenacting and amending RCW 82.46.035.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.46.035 and 1992 c 221 s 3 and 1991 sp.s. c 32 s 33
are each reenacted and amended to read as follows:
(1) The legislative authority of any county or city shall identify
in the adopted budget the capital projects, park maintenance and
operation expenditures, or both, funded in whole or in part from the
proceeds of the tax authorized in this section, and shall indicate that
such tax is intended to be in addition to other funds that may be
reasonably available for ((such capital projects)) these purposes.
(2) The legislative authority of any county or any city that plans
under RCW 36.70A.040(1) may impose an additional excise tax on each
sale of real property in the unincorporated areas of the county for the
county tax and in the corporate limits of the city for the city tax at
a rate not exceeding one-quarter of one percent of the selling price.
Any county choosing to plan under RCW 36.70A.040(2) and any city within
such a county may only adopt an ordinance imposing the excise tax
authorized by this section if the ordinance is first authorized by a
proposition approved by a majority of the voters of the taxing district
voting on the proposition at a general election held within the
district or at a special election within the taxing district called by
the district for the purpose of submitting such proposition to the
voters.
(3)(a) Revenues generated from the tax imposed under subsection (2)
of this section shall be used by such counties and cities ((solely))
for financing capital projects specified in a capital facilities plan
element of a comprehensive plan, and, until June 30, 2012, at the
option of the city or county, park maintenance and operation
expenditures. Revenues from this tax may not be used by any county or
city to supplant existing sources of funding for park maintenance and
operation expenditures. However, revenues (((a))) (i) pledged by such
counties and cities to debt retirement prior to March 1, 1992, may
continue to be used for that purpose until the original debt for which
the revenues were pledged is retired, or (((b))) (ii) committed prior
to March 1, 1992, by such counties or cities to a project may continue
to be used for that purpose until the project is completed.
(b) Counties, cities, and towns using revenues generated by the tax
imposed under this section for park maintenance and operation
expenditures may not use these revenues for the acquisition of capital
projects specified in a capital facilities plan element of a
comprehensive plan. This subsection (3)(b) does not apply to capital
projects that are necessary for the health and safety of residents
within the county, city, or town imposing the tax.
(4) Revenues generated by the tax imposed by this section shall be
deposited in a separate account.
(5) As used in this section, "city" means any city or town and
"capital project" means, except as provided by subsection (3) of this
section, those public works projects of a local government for
planning, acquisition, construction, reconstruction, repair,
replacement, rehabilitation, or improvement of streets, roads,
highways, sidewalks, street and road lighting systems, traffic signals,
bridges, domestic water systems, storm and sanitary sewer systems,
((and planning, construction, reconstruction, repair, rehabilitation,
or improvement of parks)) parks, recreational facilities, law
enforcement facilities, fire protection facilities, trails, libraries,
administrative and/or judicial facilities, and river and water flood
control facilities. "Capital projects" after June 30, 2012, include
expenditures for the planning, construction, reconstruction, repair,
rehabilitation, or improvement of parks. "Capital projects" after June
30, 2012, do not include expenditures for the planning, acquisition,
construction, reconstruction, repair, replacement, rehabilitation, or
improvement of recreational facilities, law enforcement facilities,
fire protection facilities, trails, libraries, administrative
facilities, judicial facilities, and river and water flood control
facilities.
(6) When the governor files a notice of noncompliance under RCW
36.70A.340 with the secretary of state and the appropriate county or
city, the county or city's authority to impose the additional excise
tax under this section shall be temporarily rescinded until the
governor files a subsequent notice rescinding the notice of
noncompliance.