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ENGROSSED SUBSTITUTE HOUSE BILL NO. 168
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State of Washington 50th Legislature 1987 Regular Session
By House Committee on Local Government (originally sponsored by Representatives Madsen, Brough, Haugen, May, Unsoeld, Sayan, Grant, Nutley, L. Smith, Ferguson, Holm, Todd, Belcher, Basich, Hargrove, Spanel, Leonard, Cooper and Hine)
Read first time 3/6/87 and passed to Committee on Rules.
AN ACT Relating to fire protection districts; amending RCW 52.18.010, 52.18.020, 52.18.030, 52.18.040, 52.18.050, 52.18.060, 52.18.070, and 52.18.080; and adding a new section to chapter 52.18 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. Section 1, chapter 126, Laws of 1974 ex. sess. as amended by section 122, chapter 7, Laws of 1985 and RCW 52.18.010 are each amended to read as follows:
The board
of fire commissioners of ((any)) a fire protection district ((created
pursuant to chapter 52.02 RCW)) may by resolution, for fire protection district
purposes authorized by law, fix and impose a service charge ((upon)) on
personal property and improvements to real property((,)) which are
located within the fire protection district on the date specified and which
have or will receive the ((benefit of fire protection)) benefits
provided by the fire protection district, to be paid by the owners of ((such))
the properties: PROVIDED, That ((such)) a service charge
shall not apply to personal property and improvements to real property owned or
used by any recognized religious denomination or religious organization as,
or including, a sanctuary or for purposes related to the bona fide
religious ((works)) ministries of ((such)) the
denomination or religious organization, including schools and
educational facilities used for kindergarten, primary, or secondary
educational purposes and all grounds and buildings related thereto ((or
to)), but not including personal property and improvements to real
property owned or used by public or private schools or institutions of higher
education, or by any recognized religious denomination or religious
organization for business operations, profit-making enterprises, or activities
not including use of a sanctuary or related to kindergarten, primary, or
secondary educational purposes. The aggregate amount of such service
charges in any one year shall not exceed an amount equal to sixty percent of
the operating budget for the year in which the service charge is to be
collected: PROVIDED, That it shall be the duty of the county legislative
authority to make any necessary adjustments to assure compliance with such
limitation and to immediately notify the board of fire commissioners of any
changes thereof.
((Any such)) A
service charge imposed shall be reasonably proportioned to the measurable ((financial))
benefits to property resulting from the ((fire protection)) services
afforded by the district. It ((shall be deemed)) is acceptable
to ((proportion)) apportion the service charge to the values of
the properties as found by the county assessor modified generally in the
proportion that fire insurance rates are reduced or entitled to be reduced as
the result of providing ((such fire)) the services. Any other
method that reasonably apportions the service charges to the actual ((financial))
benefits resulting from the degree of protection, ((such as)) which
may include but is not limited to the distance from regularly maintained
fire protection equipment, the level of fire prevention services provided to
the properties, or the need of the properties for specialized services, may
be specified in the resolution and shall be subject to contest ((only))
on the ground of unreasonable or capricious action or action in excess of
the measurable benefits to the property resulting from services afforded by the
district: PROVIDED, That ((any such method shall be in accordance with
the fire defense rating of the district as ratified by the state insurance
commissioner: PROVIDED FURTHER, That no)) a service charge
authorized by ((the provisions of)) this chapter shall not be
applicable to the personal property or improvements to real property of any
individual, corporation, partnership, firm, organization, or association
maintaining ((his or its own)) a fire department and whose fire
protection and training system has been accepted by a fire insurance
underwriter maintaining a fire protection engineering and inspection service
authorized by the state insurance commissioner to do business in this state,
but such property may be protected by the fire protection district under a
contractual agreement.
Sec. 2. Section 2, chapter 126, Laws of 1974 ex. sess. as amended by section 123, chapter 7, Laws of 1985 and RCW 52.18.020 are each amended to read as follows:
The term
"personal property" for the purposes of this chapter shall ((be
held and construed to embrace and)) include every form ((and manner))
of tangible personal property, including but not limited to, all goods,
chattels, stock in trade, estates, or crops: PROVIDED, That ((there shall
be exempt from the service charge imposed pursuant to the provisions of this
chapter)) all personal property not assessed and subjected to ad valorem
taxation by the county assessor ((pursuant to the provisions of)) under
Title 84 RCW, and all property subject to ((the provisions of)) RCW
52.30.020 and chapter 54.28 RCW, or all property that is subject to a
contract for services with a fire protection district, shall be exempt from the
service charge imposed under this chapter: PROVIDED FURTHER, That
the term "personal property" shall not include any personal
property used for farming, field crops, farm equipment, livestock,
or other tangible personal ((farm)) property, not ordinarily
housed or stored within a building structure: AND PROVIDED FURTHER,
That the term "improvements to real property" shall not include
permanent growing crops, field improvements installed for the purpose of aiding
the growth of permanent crops, or other field improvements normally not subject
to damage by fire.
Sec. 3. Section 3, chapter 126, Laws of 1974 ex. sess. as amended by section 53, chapter 100, Laws of 1986 and RCW 52.18.030 are each amended to read as follows:
The
resolution establishing service charges as specified in RCW 52.18.010((,))
shall specify, by legal geographical areas or other specific designations,
the ((rate)) charge to apply to each property by location,
type, or other designation, ((and such)) or other information
((as)) that is ((deemed)) necessary to the proper
computation of the service charge to be charged to each property owner subject
to the resolution. The county assessor shall determine and identify the
personal properties and improvements to real property which are subject to a
service charge in each fire protection district and shall furnish and
deliver to the county treasurer a listing of ((such)) the
properties with information describing the location, legal description, and
address of the person to whom the statement of service charges is to be mailed,
the name of the owner, and the value of the property and improvements,
together with the service charge to apply to each. These service
charges ((levied hereunder)) shall be certified to the county treasurer
for collection in the same manner that is used for the collection of fire
protection charges for forest lands protected by the department of natural
resources ((as prescribed by)) under RCW 76.04.610 and the same
penalties and provisions for collection shall apply.
Sec. 4. Section 4, chapter 126, Laws of 1974 ex. sess. and RCW 52.18.040 are each amended to read as follows:
Each fire
protection district shall contract, prior to the effective date of a resolution
imposing a service charge, for the administration and collection of ((such))
the service charge((s)) by the county treasurer, who shall deduct
a ((percentage amount)) percent, as provided by contract ((as
reimbursement of)) to reimburse the county for expenses incurred by
the county assessor and county treasurer in the administration of ((the
provisions of)) the resolution and this chapter. The county treasurer
shall make distributions each year, as the charges are collected, in
the amount of the service charges imposed on behalf of each district, less the
deduction provided for in the contract.
Sec. 5. Section 5, chapter 126, Laws of 1974 ex. sess. and RCW 52.18.050 are each amended to read as follows:
(1) Any
service charge authorized by this chapter shall not be effective unless a
proposition to impose ((such)) the service charge is approved by
a sixty percent majority of the voters of the district voting at a general
election or at a special election called by the district for that purpose, held
within the fire protection district. ((Any)) An election held
pursuant to this section shall be held not more than twelve months prior to the
date on which the first such charge is to be assessed: PROVIDED, That ((such))
a service charge approved at an election shall not remain in effect for
a period of more than three years unless subsequently reapproved by the voters.
(2) The ballot shall
be submitted so as to enable the voters favoring the authorization of a fire
protection district service charge to vote "Yes" and those opposed
thereto to vote "No," and ((such)) the ballot
shall be ((in substantially the following form)):
"Shall .......... county fire protection district No. .....
be authorized to impose ((a fire protection district)) service charges
each year ((hereafter in an aggregate amount each year)) for up to a
three-year period, not to exceed an amount equal to sixty percent of ((the))
its operating budget ((for the year in which the service charge is to
be collected)), and be prohibited from imposing an additional property
tax under RCW 52.16.160?
@bv!ix!tn2!tcYES !tcNO
!tc¨ !tc¨"
!te
Sec. 6. Section 7, chapter 126, Laws of 1974 ex. sess. and RCW 52.18.060 are each amended to read as follows:
(1) Not
less than ten days nor more than six months before the election at which the
proposition to impose the service charge is submitted as provided in this
chapter, the board of fire commissioners of the district shall hold a public
hearing specifically setting forth its proposal to impose service charges for
the support of its legally authorized activities which will ((substantially))
maintain or improve the ((fire protection)) services
afforded in the district. A report of the public hearing shall be filed with
the county treasurer and be available for public inspection.
(2) Prior to October 15 of each year the board of fire commissioners shall hold a public hearing to review and establish the fire district service charges for the subsequent year.
All resolutions
imposing or changing ((such)) the service charges shall be filed
with the county treasurer, together with the record of each public hearing,
before October 31 immediately preceding the year in which the service charges
are to be collected on behalf of the district.
Sec. 7. Section 7, chapter 126, Laws of 1974 ex. sess. and RCW 52.18.070 are each amended to read as follows:
From the
fifteenth to the thirtieth day of November of each year, the board of fire
commissioners of ((any)) a fire protection district imposing a
service charge ((pursuant to the provisions of)) under this
chapter shall form a review board and shall, upon complaint in writing of ((any))
a party aggrieved owning property in ((such)) the
district, reduce the charge of ((such)) a person who, in their
opinion, has been charged too large a sum, to ((such)) a sum or
amount as they believe to be the true, fair, and just amount.
Sec. 8. Section 8, chapter 126, Laws of 1974 ex. sess. and RCW 52.18.080 are each amended to read as follows:
The
Washington fire commissioners association, as soon as practicable, ((and
with the assistance of the appropriate association of county prosecutors,))
shall draft a model resolution ((for the imposition of)) to impose
the fire protection district service charge authorized by this chapter and
may provide assistance to fire protection districts in the establishment of a
program to develop service charges.
NEW SECTION. Sec. 9. A new section is added to chapter 52.18 RCW to read as follows:
A fire protection district that imposes a service charge under this chapter shall not impose all or part of the property tax authorized under RCW 52.16.160.