SENATE BILL REPORT

ESHB 578

BYHouse Committee on Local Government (originally sponsored by Representatives Holm, Haugen, Belcher and Amondson)

Establishing dates for establishment of taxing district boundaries for levy purposes.

House Committe on Local Government

Senate Committee on Governmental Operations

Senate Hearing Date(s):March 30, 1987

Majority Report:     Do pass as amended.

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

Senate Staff:Eugene Green (786-7405)

                March 30, 1987

AS REPORTED BY COMMITTEE ON GOVERNMENTAL OPERATIONS, MARCH 30, 1987

BACKGROUND:

Boundaries of a taxing district are established for purposes of imposing property taxes in any year on the first day of March.  Property taxes are imposed in December and then collected in the following year.

SUMMARY:

The date for establishing the boundaries of a taxing district for imposing property taxes is changed from the first day of March to the first day of October, if a boundary change that has been made is coterminous with the boundaries of another taxing district as it existed as of the first day of March of that year.

SUMMARY OF PROPOSED SENATE AMENDMENT:

The date for establishing the boundaries of a taxing district is moved from October 1 to June 1.

Fiscal Note:    available

Senate Committee - Testified:   Fred Saeger, Washington Association of County Officials; Stan Finkelstein, AWC; Don White, Washington Public Ports Association