H-996                _______________________________________________

                                                    HOUSE BILL NO. 351

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Representatives Haugen, Ferguson, Nutley, Taylor, Betrozoff, Holm and Unsoeld

Read first time 1/26/87 and referred to Committee on Local Government. Referred to Committee on Ways & Means 2/13/87.

AN ACT Relating to library district property tax levies; amending RCW 84.52.043 and 84.52.050; and providing a contingent effective date.

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

        Sec. 1.  Section 134, chapter 195, Laws of 1973 1st ex. sess. and RCW 84.52.043 are each amended to read as follows:

          Within and subject to the limitations imposed by RCW 84.52.050 as amended, the regular ad valorem tax levies upon real and personal property by the taxing districts hereafter named shall be as follows:  The levy by the state shall not exceed three dollars and sixty cents per thousand dollars of assessed value adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department of revenue to be used exclusively for the support of the common schools;  the levy by any county shall not exceed one dollar and eighty cents per thousand dollars of assessed value;  the levy for any road district shall not exceed two dollars and twenty-five cents per thousand dollars of assessed value;  and the levy by or for any city or town shall not exceed three dollars and thirty-seven and one-half cents per thousand dollars of assessed value:  PROVIDED FURTHER, That counties of the fifth class and under are hereby authorized to levy from one dollar and eighty cents to two dollars and forty-seven and one-half cents per thousand dollars of assessed value for general county purposes and from one dollar and fifty-seven and one-half cents to two dollars and twenty-five cents per thousand dollars of assessed value for county road purposes if the total levy for both purposes does not exceed four dollars and five cents per thousand dollars of assessed value:  PROVIDED FURTHER, That counties of the fourth and the ninth class are hereby authorized to levy two dollars and two and one-half cents per thousand dollars of assessed value until such time as the junior taxing agencies are utilizing all the dollar rates available to them:  AND PROVIDED FURTHER, That the total property tax levy authorized by  law without a vote of the people shall not exceed nine dollars and fifteen cents per thousand dollars of assessed value.  Levies at the rates provided by existing law by or for any port or public utility district shall not be included in the limitation set forth by this proviso.  Levies at rates not to exceed fifty cents per thousand dollars of assessed valuation by library districts shall not be included in the limitation set forth by this proviso.

          Nothing herein shall prevent levies at the rates provided by existing law by or for any port or power district.

          It is the intent of the legislature that the provisions of this section shall supersede all conflicting provisions of law including section 24, chapter 299, Laws of 1971 ex. sess. and section 8, chapter 124, Laws of 1972 ex. sess.

        Sec. 2.  Section 1, chapter 2, Laws of 1973 as amended by section 1, chapter 194, Laws of 1973 1st ex. sess. and RCW 84.52.050 are each amended to read as follows:

          Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state and all taxing districts, now existing or hereafter created, shall not in any year exceed one percentum of the true and fair value of such property in money:  PROVIDED, HOWEVER, That nothing herein shall prevent levies for a library district in any year not to exceed five one-hundredths percentum of the true and fair value of the property in the district, nor at the rates now provided by law by or for any port or public utility district.  The term "taxing district" for the purposes of this section shall mean any political subdivision, municipal corporation, district, or other governmental agency authorized by law to levy, or have levied for it, ad valorem taxes on property, other than a port or public utility district.  Such aggregate limitation or any specific limitation imposed by law in conformity therewith may be exceeded only as authorized by law and in conformity with the provisions of Article VII, section 2(a), (b), or (c) of the Constitution of the state of Washington.

          Nothing herein contained shall prohibit the legislature from allocating or reallocating the authority to levy taxes between the taxing districts of the state and its political subdivisions in a manner which complies with the aggregate tax limitation set forth in this section.

NEW SECTION. Sec. 3.     Sections 1 and 2 of this act shall take effect January 1, 1988, only if house joint resolution No. 4201 is approved by the voters at the general election to be held in November 1987.