SENATE BILL REPORT

SSB 5199

BYSenate Committee on Governmental Operations (originally sponsored by Senators Halsan, Zimmerman and DeJarnatt)

Establishing time limitation for port district boundary changes.

Senate Committee on Governmental Operations

Senate Hearing Date(s):January 29, 1987; February 4, 1987

Majority Report:  That Substitute Senate Bill No. 5199 be substituted therefor, and the substitute bill do pass.

      Signed by Senators Halsan, Chairman; Garrett, Vice Chairman; DeJarnatt, McCaslin, Talmadge.

Senate Staff:Eugene Green (786-7405); Sam Thompson (786-7754)

                  February 24, 1987

AS PASSED SENATE, FEBRUARY 23, 1987

BACKGROUND:

Two port districts were established by election in September of 1986.  However, for purposes of property taxation no levy shall be made for any taxing district whose boundaries were not duly established on the first day of March of the year in which the levy is made. Therefore, these two port districts could not levy a tax in 1986 for collection in 1987.

SUMMARY:

For the purposes of property taxation and the levy of property taxes, the boundaries for port districts newly formed by election shall be the established official boundaries on the first day of October following formation.  The applicability of the October date is limited to those newly formed port districts whose boundaries are coterminous with other taxing district boundaries which were established prior to the first day of March.

Fiscal Note:      none requested

Senate Committee - Testified: Don White, Washington Public Ports Association; Trevor Thompson, Asst. Director, Department of Revenue