BILL REQ. #: H-1302.3
State of Washington | 62nd Legislature | 2011 Regular Session |
READ FIRST TIME 02/11/11.
AN ACT Relating to increasing the flexibility for industrial development district levies for public port districts; amending RCW 53.25.040; adding a new section to chapter 53.36 RCW; adding a new section to chapter 84.55 RCW; creating new sections; and repealing RCW 53.36.100 and 53.36.110.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 53.36 RCW
to read as follows:
(1)(a) A port district having adopted a comprehensive scheme of
harbor improvements and industrial developments may thereafter raise
revenue through:
(i) A first multiyear levy period, if it meets the requirements of
this subsection (1);
(ii) A second multiyear levy period, if it meets the requirements
of this subsection (1) and subsection (2) of this section; and
(iii) A third multiyear levy period, if it meets the requirements
of subsection (3) of this section.
(b) First and second multiyear levy periods do not have to be
consecutive.
(c) First and second multiyear levy periods may not overlap.
(d) The aggregate revenue that may be collected over a first or
second multiyear levy period may not exceed the sum of: (i) Two
dollars and seventy cents per thousand dollars of assessed value
multiplied by the assessed valuation of the taxable property in the
port district for taxes collected in the base year; and (ii) the
difference of:
(A) The maximum allowable amount that could have been collected
under RCW 84.55.010 for the first six collection years of the levy
period; and
(B) The amount calculated under subsection (1)(e) of this section.
(e) The levy rate in any year may not exceed forty-five cents per
thousand dollars of assessed value.
(f) A levy period may not exceed twenty years from the date the
initial levy is made in the period.
(g) A port district must adopt a resolution during the base year
approving the use of a first or second multiyear levy period.
(2) If a port district intends to impose levies over a second
multiyear levy period, the port commission must publish notice of this
intention, in one or more newspapers of general circulation within the
district, by April 1st of the year in which the first levy in the
second multiyear levy period is to be made. If within ninety days of
the date of publication a petition is filed with the county auditor
containing the signatures of eight percent of the number of voters
registered and voting in the port district for the office of the
governor at the last preceding gubernatorial election, the county
auditor must canvass the signatures in the same manner as prescribed in
RCW 29A.72.230 and certify their sufficiency to the port commission
within two weeks. The proposition to impose levies over a second
multiyear levy period must be submitted to the voters of the port
district at a special election, called for this purpose, no later than
the date on which a primary election would be held under RCW
29A.04.310. The levies may be made in the second multiyear levy period
only if approved by a majority of the voters of the port district
voting on the proposition.
(3) In addition, if voters approve a ballot proposition authorizing
additional levies by a simple majority vote, a port district located in
a county bordering on the Pacific Ocean having adopted a comprehensive
scheme of harbor improvements and industrial developments may impose a
third levy for a period that may not exceed six years. The levy rate
in any year may not exceed forty-five cents per thousand dollars of
assessed value. Except for the initial levy in the third levy period,
RCW 84.55.010 applies to the tax authorized in this subsection.
(4) The levy of such taxes under this section is authorized
notwithstanding the provisions of RCW 84.52.043 and 84.52.050. The
revenues derived from levies made under this section not expended in
the year in which the levies are made may be paid into a fund for
future use in carrying out the powers granted under chapter 53.25 RCW,
which fund may be accumulated and carried over from year to year, with
the right to continue to levy the taxes provided for under this section
for the purposes herein authorized.
(5) In the event a levy authorized in this section produces revenue
in excess of the requirements to complete the projects of a port
district then provided for in its comprehensive scheme of harbor
improvements and industrial developments or amendments thereto, the
excess must be used solely for the retirement of general obligation
bonded indebtedness.
(6)(a) Except as otherwise provided in this subsection, a port
district that has levied the tax authorized under RCW 53.36.100, may
not levy a tax authorized under this section.
(b) A port district that levied the tax authorized under RCW
53.36.100 for taxes collected in 2011 as part of the initial six-year
period, may levy the tax authorized under this section for a second and
third multiyear levy period in accordance with this section after the
initial six-year levy period under RCW 53.36.100.
(c) A port district that levied the tax authorized under RCW
53.36.100 for taxes collected in 2011 as part of the second six-year
period, may levy the tax authorized under this section for a third
multiyear levy period in accordance with this section after the second
six-year levy period under RCW 53.36.100.
(d) A port district that did not levy the tax authorized under RCW
53.36.100 for taxes collected in 2011 but has previously levied a tax
under RCW 53.36.100 for only the initial six-year period, may impose
levies in accordance with this section for a second and third multiyear
levy period.
(e) A port district that did not levy the tax authorized under RCW
53.36.100 for taxes collected in 2011 but has previously levied a tax
under RCW 53.36.100 for the initial and second six-year periods, may
impose levies in accordance with this section for a third multiyear
levy period.
(7) For the purposes of this section, "base year" means the year
prior to the first collection year in a first or second multiyear levy
period.
Sec. 2 RCW 53.25.040 and 1989 c 167 s 1 are each amended to read
as follows:
(1) A port commission may, after a public hearing thereon, of which
at least ten days' notice ((shall)) must be published in a newspaper of
general circulation in the port district, create industrial development
districts within the district and define the boundaries thereof, if it
finds that the creation of the industrial development district is
proper and desirable in establishing and developing a system of harbor
improvements and industrial development in the port district.
(2)(a) The boundaries of an industrial development district created
by subsection (1) of this section may be revised from time to time by
resolution of the port commission, to delete land area therefrom, if
the land area to be deleted was acquired by the port district with its
own funds or by gift or transfer other than pursuant to RCW 53.25.050
or 53.25.060.
(b) As to any land area to be deleted under this subsection that
was acquired or improved by the port district with funds obtained
through RCW 53.36.100 or section 1 of this act, the port district
((shall)) must deposit funds equal to the fair market value of the
lands and improvements into the fund for future use described in RCW
53.36.100 or section 1 of this act and such funds ((shall be)) are
thereafter subject to RCW 53.36.100 or section 1 of this act. The fair
market value of the land and improvements ((shall)) must be determined
as of the effective date of the port commission action deleting the
land from the industrial development district and ((shall)) must be
determined by an average of at least two independent appraisals by
professionally designated real estate appraisers ((as defined in RCW
74.46.020)) or licensed real estate brokers. The funds ((shall)) must
be deposited into the fund for future use described in RCW 53.36.100
within ninety days of the effective date of the port commission action
deleting the land area from the industrial district. Land areas
deleted from an industrial development district under this subsection
((shall)) are not ((be)) further subject to the provisions of this
chapter. This subsection ((shall apply)) applies to presently existing
and future industrial development districts. Land areas deleted from
an industrial development district under this subsection that were
included within such district for less than two years, if the port
district acquired the land through condemnation or as a consequence of
threatened condemnation, ((shall)) must be offered for sale, for cash,
at the appraised price, to the former owner of the property from whom
the district obtained title. Such offer ((shall)) must be made by
certified or registered letter to the last known address of the former
owner. The letter ((shall)) must include the appraised price of the
property and notice that the former owner must respond in writing
within thirty days or lose the right to purchase. If this right to
purchase is exercised, the sale ((shall)) must be closed by midnight of
the sixtieth day, including nonbusiness days, following close of the
thirty-day period.
NEW SECTION. Sec. 3 A new section is added to chapter 84.55 RCW
to read as follows:
(1) Except as provided in section 1(3) of this act, RCW 84.55.010
does not apply to a levy under section 1 of this act.
(2) For purposes of applying the provisions of this chapter, a levy
by or for a port district under section 1(3) of this act must be
treated in the same manner as a separate regular property tax levy made
by or for a separate taxing district.
NEW SECTION. Sec. 4 A port district may not levy taxes under RCW
53.36.100 for collection in 2016 and thereafter.
NEW SECTION. Sec. 5 The following acts or parts of acts, as now
existing or hereafter amended, are each repealed effective January 1,
2016:
(1) RCW 53.36.100 (Levy for industrial development district
purposes -- Notice -- Petition -- Election) and 1994 c 278 s 1, 1982 1st
ex.s. c 3 s 1, 1979 c 76 s 1, 1973 1st ex.s. c 195 s 58, & 1957 c 265
s 1; and
(2) RCW 53.36.110 (Levy for industrial development district
purposes -- Excess funds to be used solely for retirement of general
obligations) and 1957 c 265 s 2.
NEW SECTION. Sec. 6 Section 1 of this act applies to taxes
levied for collection in 2012 and thereafter.