AN ACT Relating to metropolitan park districts; amending RCW 35.61.010, 35.61.020, 35.61.030, 35.61.050, 35.61.100, 35.61.110, 35.61.132, 35.61.210, 82.14.050, and 82.14.060; adding new sections to chapter 35.61 RCW; and adding a new section to chapter 82.14 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. Section 35.61.010, chapter 7, Laws of 1965 as amended by section 1, chapter 416, Laws of 1985 and RCW 35.61.010 are each amended to read as follows:

((~~Cities of five thousand or more population~~)) The voters of a city and such contiguous ((~~property the residents of which may decide in favor thereof in the manner set forth in this chapter~~)) area proposed to be included in a metropolitan park district may create a metropolitan park district for the management, control, improvement, maintenance, and acquisition of parks, parkways, and boulevards as provided in this chapter: PROVIDED, That no municipal corporation of the fourth class shall be included within such metropolitan park district, and any such fourth class municipal corporation heretofore included within such district is hereby automatically withdrawn.

Sec. 2. Section 35.61.020, chapter 7, Laws of 1965 and RCW 35.61.020 are each amended to read as follows:

At any general election, or at any special election which may be called for that purpose, ((~~or at any city election held in the city in all of the various voting precincts thereof,~~)) the city council or commission may, or on petition of fifteen percent of the qualified ((~~electors~~)) voters of the city and any contiguous area proposed to be included in a metropolitan park district, based upon the registration for the last preceding general ((~~city~~)) election, shall by ordinance, submit to the voters of the ((~~city the~~)) area proposed to be included in the metropolitan park district a proposition ((of)) creating a metropolitan park district((~~, the limits of which shall be coextensive with the limits of the city as now or hereafter established, inclusive of territory annexed to and forming a part of the city~~)).

Territory by virtue of its annexation to any city having heretofore created a metropolitan park district, and which is not located within the metropolitan park district, shall be deemed to be within the limits of the metropolitan park district.

The city council or commission shall submit the proposition at a special election to be called therefor when the petition so requests.

Sec. 3. Section 35.61.030, chapter 7, Laws of 1965 as amended by section 32, chapter 469, Laws of 1985 and RCW 35.61.030 are each amended to read as follows:

In submitting the question to the voters for their approval or rejection, the city council or commission shall pass an ordinance declaring its intention to submit the proposition of creating a metropolitan park district to the qualified voters of the city and any contiguous area proposed to be included in the metropolitan park district. The ordinance shall be published once a week for two consecutive weeks in the official newspaper of the city((~~, and the city council or commission shall cause to be placed upon the ballot for the election, at the proper place,~~)). The ballot proposition ((~~which~~)) shall be expressed in the following terms:

¨ "For the formation of a metropolitan park district."

¨ "Against the formation of a metropolitan park district."

Sec. 4. Section 35.61.050, chapter 7, Laws of 1965 as amended by section 24, chapter 126, Laws of 1979 ex. sess. and RCW 35.61.050 are each amended to read as follows:

At the same election at which the proposition is submitted to the voters as to whether a metropolitan park district is to be formed, five park commissioners shall be elected to hold office respectively for the following terms: Where the election is held in an odd-numbered year, one commissioner shall be elected to hold office for two years, two shall be elected to hold office for four years, and two shall be elected to hold office for six years. Where the election is held in an even-numbered year, one commissioner shall hold office for three years, two shall hold office for five years, and two shall hold office for seven years. The initial commissioners shall take office immediately when they are elected and qualified, and for purposes of computing their terms of office the terms shall be assumed to commence on the first day of January of the year they are elected. The term of each nominee for park commissioner shall be expressed on the ballot. Thereafter, all commissioners shall serve six-year terms of office and until their respective successors are elected and qualified and assume office in accordance with RCW 29.04.170. Vacancies shall be filled by majority action of the remaining commissioners appointing a voter to fill the remainder of the term of the vacant commissioner position. Where more than one county or city is included within the boundaries of the proposed metropolitan park district, commissioners may be elected from and represent five subareas within the district, such subareas being designated in the ordinance or petition by which the proposition is submitted to the voters.

Sec. 5. Section 35.61.100, chapter 7, Laws of 1965 as last amended by section 21, chapter 186, Laws of 1984 and RCW 35.61.100 are each amended to read as follows:

Every metropolitan park district through its board of commissioners may contract indebtedness and evidence such indebtedness by the issuance and sale of warrants, short-term obligations as provided by chapter 39.50 RCW, or general obligation bonds, for park, boulevard, aviation landings, playgrounds, and parkway purposes, and the extension and maintenance thereof, not exceeding, together with all other outstanding nonvoter-approved general indebtedness, ((~~three-fortieths~~)) three-eighths of one percent of the value of the taxable property in such metropolitan park district, as the term "value of the taxable property" is defined in RCW 39.36.015. General obligation bonds shall not be issued with a maximum term in excess of ((~~twenty~~)) thirty years. Such general obligation bonds shall be issued and sold in accordance with chapter 39.46 RCW.

Sec. 6. Section 35.61.110, chapter 7, Laws of 1965 as amended by section 15, chapter 42, Laws of 1970 ex. sess. and RCW 35.61.110 are each amended to read as follows:

Every metropolitan park district may contract indebtedness ((~~in excess of three-fortieths of one percent of the value of the taxable property but~~)) not exceeding in amount, together with existing voter-approved indebtedness and nonvoter-approved indebtedness, equal to two and one-half percent of the value of the taxable property in said district, as the term "value of the taxable property" is defined in RCW 39.36.015, whenever three-fifths of the voters voting at an election held in the metropolitan park district assent thereto; the election may be either a special or a general election, and the park commissioners of the metropolitan park district may cause the question of incurring such indebtedness, and issuing negotiable bonds of such metropolitan park district, to be submitted to the qualified voters of the district at any time.

Sec. 7. Section 35.61.132, chapter 7, Laws of 1965 and RCW 35.61.132 are each amended to read as follows:

Every metropolitan park district may, by unanimous decision of its board of park commissioners, sell, exchange, or otherwise dispose of any real or personal property acquired for park or recreational purposes when such property is ((~~no longer suitable~~)) declared surplus for park or other recreational purposes: PROVIDED, That where the property is acquired by donation or dedication for park or recreational purposes, the consent of the donor or dedicator, his heirs, successors, or assigns is first obtained. All sales shall be by public bids and sale made only to the highest and best bidder.

Sec. 8. Section 35.61.210, chapter 7, Laws of 1965 as amended by section 25, chapter 195, Laws of 1973 1st ex. sess. and RCW 35.61.210 are each amended to read as follows:

The board of park commissioners of any metropolitan park district not containing a city with a population greater than one hundred thousand may levy or cause to be levied a general tax on all the property located in said park district each year not to exceed seventy-five cents per thousand dollars of assessed value of the property in such park district: PROVIDED, That notwithstanding the provisions of RCW 84.52.050, and RCW 84.52.043 the board is hereby authorized to levy a general tax in excess of seventy-five cents per thousand dollars of assessed value when authorized so to do at a special election conducted in accordance with and subject to all the requirements of the Constitution and laws of the state now in force or hereafter enacted governing the limitation of tax levies. The board is hereby authorized to call a special election for the purpose of submitting to the qualified voters of the park district a proposition to levy a tax in excess of the seventy-five cents per thousand dollars of assessed value herein specifically authorized. The manner of submitting any such proposition, of certifying the same, and of giving or publishing notice thereof, shall be as provided by law for the submission of propositions by cities or towns. The board shall include in its general tax levy for each year a sufficient sum to pay the interest on all outstanding bonds and may include a sufficient amount to create a sinking fund for the redemption of all outstanding bonds. The levy shall be certified to the proper county officials for collection the same as other general taxes and when collected, the general tax shall be placed in a separate fund in the office of the county treasurer to be known as the "metropolitan park district fund" and paid out on warrants.

NEW SECTION. Sec. 9. A new section is added to chapter 35.61 RCW to read as follows:

The legislature finds that metropolitan park districts of the state which contain a city with a population greater than one hundred thousand lack adequate sources of revenue to carry out essential metropolitan park district municipal purposes in heavily populated areas. The legislature further finds that the most efficient and appropriate methods of deriving revenues for such purposes is to vest additional taxing powers in the governing bodies of the larger metropolitan park districts which they may or may not implement. The legislature intends, by enacting this chapter, to provide the means by which essential metropolitan park district municipal purposes can be financially served should they choose to employ them.

Therefore, the legislature finds that to provide the necessary revenues required to carry out metropolitan park district municipal purposes, a metropolitan park district which contains a city with a population greater than one hundred thousand shall be enabled to levy a retail sales and use tax as prescribed in chapter 82.14 RCW.

NEW SECTION. Sec. 10. A new section is added to chapter 35.61 RCW to read as follows:

The board of park commissioners of a metropolitan park district which contains a city with a population greater than one hundred thousand may levy or cause to be levied a general tax on all the property located in the park district each year not to exceed twenty-five cents per thousand dollars of assessed value of the property in the park district: PROVIDED, That notwithstanding RCW 84.52.050 and 84.52.043, the board is hereby authorized to levy a general tax in excess of twenty-five cents per thousand dollars of assessed value when authorized so to do at a special election conducted in accordance with and subject to all the requirements of the state Constitution and laws of the state now in force or hereafter enacted governing the limitation of tax levies. The board is hereby authorized to call a special election for the purpose of submitting to the qualified voters of the park district a proposition to levy a tax in excess of the twenty-five cents per thousand dollars of assessed value authorized in this section. The manner of submitting any such proposition, of certifying the same, and of giving or publishing notice thereof, shall be as provided by law for the submission of propositions by cities or towns. The board shall include in its general tax levy for each year a sufficient sum to pay the interest on all outstanding bonds and may include a sufficient amount to create a sinking fund for the redemption of all outstanding bonds. The levy shall be certified to the proper county officials for collection the same as other general taxes and when collected, the general tax shall be placed in a separate fund in the office of the county treasurer to be known as the "metropolitan park district fund" and paid out on warrants.

NEW SECTION. Sec. 11. A new section is added to chapter 35.61 RCW to read as follows:

A metropolitan park district which contains a city with a population greater than one hundred thousand may commission its own police officers with full police powers on metropolitan park district property to enforce the laws and regulations of the city or county in which the metropolitan park district property is located. The metropolitan park district may establish its own municipal or police court or it may contract with a city or county included in the metropolitan park district territory to provide municipal or police court services. Police officers initially employed after January 1, 1988, pursuant to this section shall be required to successfully complete basic law enforcement training in accordance with chapter 43.101 RCW.

NEW SECTION. Sec. 12. A new section is added to chapter 35.61 RCW to read as follows:

The board of park commissioners of any metropolitan park district which includes a city with a population greater than one hundred thousand may submit to the electorate of the territory sought to be annexed a proposition that all property within the area annexed shall, upon annexation, be assessed and taxed at the same rate and on the same basis as the property of such annexing metropolitan park district is assessed and taxed to pay for all or any portion of the then outstanding indebtedness of the metropolitan park district to which the area is annexed that is approved by the voters, contracted, or incurred to, or existing at, the date of annexation.

NEW SECTION. Sec. 13. A new section is added to chapter 82.14 RCW to read as follows:

The governing body of any metropolitan park district which contains a city with a population greater than one hundred thousand, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, fix and impose a sales and use tax in accordance with the terms of this chapter. Such tax shall be collected from those persons who are taxable by the state pursuant to chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event within the metropolitan park district. The rate of such tax imposed by a metropolitan park district shall be three-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax).

Sec. 14. Section 6, chapter 94, Laws of 1970 ex. sess. as last amended by section 81, chapter 57, Laws of 1985 and RCW 82.14.050 are each amended to read as follows:

The counties, metropolitan park districts, metropolitan municipal corporations and cities shall contract, prior to the effective date of a resolution or ordinance imposing a sales and use tax, the administration and collection to the state department of revenue, which shall deduct a percentage amount, as provided by contract, not to exceed two percent of the taxes collected for administration and collection expenses incurred by the department. The remainder of any portion of any tax authorized by this chapter which is collected by the department of revenue shall be deposited by the state department of revenue in the local sales and use tax account hereby created in the state treasury. Moneys in the local sales and use tax account may be spent only for distribution to counties, metropolitan park districts, metropolitan municipal corporations, and cities imposing a sales and use tax. All administrative provisions in chapters 82.03, 82.08, 82.12, and 82.32 RCW, as they now exist or may hereafter be amended, shall, insofar as they are applicable to state sales and use taxes, be applicable to taxes imposed pursuant to this chapter.

Sec. 15. Section 7, chapter 94, Laws of 1970 ex. sess. as last amended by section 11, chapter 4, Laws of 1981 2nd ex. sess. and RCW 82.14.060 are each amended to read as follows:

Bimonthly the state treasurer shall make distribution from the local sales and use tax account to the counties, metropolitan park districts, metropolitan municipal corporations and cities the amount of tax collected on behalf of each county, metropolitan park district, metropolitan municipal corporation or city, less the deduction provided for in RCW 82.14.050. The state treasurer shall make the distribution under this section without appropriation.

In the event that any ordinance or resolution imposes a sales and use tax at a rate in excess of the applicable limits contained herein, such ordinance or resolution shall not be considered void in toto, but only with respect to that portion of the rate which is in excess of the applicable limits contained herein.