AN ACT Relating to local government; amending RCW 84.52.043, 27.12.390, 52.04.081, 84.52.010, 70.05.010, 70.05.130, 70.05.150, 70.08.010, 70.08.030, 70.08.040, 70.08.050, 70.08.070, 70.46.020, 70.46.030, 70.46.050, 70.46.060, 70.46.080, 70.46.085, 70.46.090, 70.46.120, 41.16.060, 41.16.050, 36.29.020, 84.56.230, 70.44.060, 70.44.110, 39.36.020, 84.52.054, 17.28.100, 17.28.252, 35.58.090, 35.58.116, 35.61.210, 36.58.150, 36.60.040, 36.68.480, 36.69.140, 36.83.030, 56.04.050, 57.04.050, 67.38.130, 70.94.091, 84.52.052, 84.52.053, 84.52.056, and 84.69.020; reenacting and amending RCW 36.68.520; adding a new section to chapter 84.55 RCW; adding a new section to chapter 29.07 RCW; adding a new section to chapter 41.16 RCW; adding a new section to chapter 41.18 RCW; adding a new section to chapter 44.44 RCW; adding a new section to chapter 66.08 RCW; adding a new section to chapter 36.32 RCW; adding a new section to chapter 68.52 RCW; adding a new section to chapter 52.30 RCW; adding a new section to chapter 84.52 RCW; creating a new section; repealing RCW 29.07.030, 29.30.111, 36.68.525, 36.69.145, 68.52.290, 68.52.310, 70.05.132, 70.05.145, 70.08.080, 70.08.090, 70.08.100, 70.08.110, 70.44.130, 70.46.040, 84.52.0501, 84.52.0502, 84.52.069, and 84.52.100; and providing a contingent effective date.

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

NEW SECTION. Sec. 1. The purposes of this act are to provide counties, road districts, cities, and towns with authority to impose additional regular property tax levies, transfer to counties the responsibility to fund certain activities, and provide a more stable level of property tax levying authority for other taxing districts.

Sec. 2. Section 134, chapter 195, Laws of 1973 1st ex. sess. as amended by section 5, chapter 274, Laws of 1988 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:

(1) Levies of the senior taxing districts shall be as follows: (a) 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; (b) the levy by any county shall not exceed ((~~one~~)) two dollars and ((~~eighty~~)) twenty cents per thousand dollars of assessed value, plus an additional six and one-quarter cents per thousand dollars of assessed valuation for acquiring conservation futures as provided under RCW 84.34.230; (c) the levy by any road district shall not exceed two dollars and ((~~twenty-five~~)) thirty-five cents per thousand dollars of assessed value; and (d) the levy by any city or town shall not exceed three dollars and ((~~thirty-seven and one-half~~)) seventy cents per thousand dollars of assessed value. However any county is hereby authorized to increase its levy ((~~from one~~)) of two dollars and ((~~eighty~~)) twenty cents to a rate not to exceed two dollars and ((~~forty-seven~~)) eighty-seven and one-half cents per thousand dollars of assessed value for general county purposes if the total ((~~levies for both~~)) of this levy by the county and the levy by any road district within the county do not exceed four dollars and ((~~five~~)) fifty-five cents per thousand dollars of assessed value, and no other taxing district has its levy reduced as a result of the increased county levy.

(2) ((~~Except as provided in RCW 84.52.100,~~)) The aggregate levies of junior taxing districts and senior taxing districts, other than the state, shall not exceed ((~~five~~)) six dollars and ((~~fifty-five~~)) twenty-one and one-quarter cents per thousand dollars of assessed valuation. The term "junior taxing districts" includes all taxing districts other than the state, counties, road districts, cities, towns, library districts, port districts, and public utility districts. The limitations provided in this subsection shall not apply to: (a) Levies at the rates provided by existing law by or for any port or public utility district; (b) levies for library districts of up to fifty cents per thousand dollars of assessed valuation; and (c) excess property tax levies authorized in Article VII, section 2 of the state Constitution((~~; (c) levies for acquiring conservation futures as authorized under RCW 84.34.230; and (d) levies for emergency medical care or emergency medical services imposed under RCW 84.52.069.~~

~~(3) It is the intent of the legislature that the provisions of this section shall supersede all conflicting provisions of law including RCW 84.52.050~~)).

NEW SECTION. Sec. 3. A new section is added to chapter 84.55 RCW to read as follows:

(1) In addition to any levy increase that may be allowed under RCW 84.55.010, a county, road district, city, or town may increase its regular property taxes in 1990 for collection in 1991 by an amount of not to exceed the following:

(a) A county may increase its levy by an amount equal to an additional forty cents per thousand dollars of assessed valuation;

(b) A road district may increase its levy by an amount equal to ten cents per thousand dollars of assessed valuation; and

In addition to any levy increase that may be allowed under RCW 84.55.010, a city or town may increase its regular property tax levy in 1989 for collection in 1990 by an additional amount of not to exceed twenty-two and one-half cents per thousand dollars of assessed valuation if either the city or town does not have a pension board created under chapter 41.16 or 41.18 RCW, or the city or town has not been annexed by a fire protection district or library district.

(2) The tax increases authorized under subsection (1) of this section are subject to maximum property tax rate limitations established under RCW 84.52.043.

Sec. 4. Section 4, chapter 353, Laws of 1977 ex. sess. as amended by section 16, chapter 123, Laws of 1982 and RCW 27.12.390 are each amended to read as follows:

The annual tax levy authorized by RCW 27.12.050, 27.12.150, and 27.12.420 shall be imposed throughout the library district, including any city or town annexed thereto. Any city or town annexed to a rural library district, island library district, or intercounty rural library district shall be entitled to levy up to three dollars and ((~~sixty~~)) seventy cents per thousand dollars of assessed valuation less any regular levy made by such library district in the incorporated area, notwithstanding any other provision of law: PROVIDED, That the limitations upon regular property taxes imposed by chapter 84.55 RCW shall apply.

Sec. 5. Section 4, chapter 179, Laws of 1979 ex. sess. as amended by section 17, chapter 230, Laws of 1984 and RCW 52.04.081 are each amended to read as follows:

The annual tax levies authorized by chapter 52.16 RCW shall be imposed throughout the fire protection district, including any city or town annexed thereto. Any city or town annexed to a fire protection district is entitled to levy up to three dollars and ((~~sixty~~)) seventy cents per thousand dollars of assessed valuation less any regular levy made by the fire protection district or by a library district under RCW 27.12.390 in the incorporated area: PROVIDED, That the limitations upon regular property taxes imposed by chapter 84.55 RCW apply.

Sec. 6. Section 84.52.010, chapter 15, Laws of 1961 as last amended by section 7, chapter 274, Laws of 1988 and RCW 84.52.010 are each amended to read as follows:

((~~Except as is permitted under RCW 84.55.050,~~)) All taxes shall be levied ((~~or voted~~)) in specific dollar amounts.

The rate percent of all taxes for state and county purposes, and purposes of taxing districts coextensive with the county, shall be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the county, as shown by the completed tax rolls of the county, and the rate percent of all taxes levied for purposes of taxing districts within any county shall be determined, calculated and fixed by the county assessors of the respective counties, within the limitations provided by law, upon the assessed valuation of the property of the taxing districts respectively.

When a county assessor finds that the aggregate rate of tax levy on any property, that is subject to the limitations set forth in RCW 84.52.043 or 84.52.050, as now or hereafter amended, exceeds the limitations provided in either of these sections, the assessor shall recompute and establish a consolidated levy in the following manner:

(1) The full certified rates of tax levy for state, county, county road district, and city or town purposes shall be extended on the tax rolls in amounts not exceeding the limitations established by law, ((~~subject to subsection (2)(e) of this section;~~)) however any state levy shall take precedence over all other levies and shall not be reduced for any purpose other than that required by RCW 84.55.010; and

(2) The certified rates of tax levy subject to these limitations by all junior taxing districts imposing taxes on such property shall be reduced or eliminated as follows to bring the consolidated levy of taxes on such property within the provisions of these limitations:

(a) First, ((~~the certified property tax levy rates of those junior taxing districts authorized under RCW 36.68.525, 36.69.145, and 67.38.130 shall be reduced on a pro rata basis or eliminated;~~

~~(b) Second, if the consolidated tax levy rate still exceeds these limitations,~~)) the certified property tax levy rates of flood control zone districts shall be reduced on a pro rata basis or eliminated;

(((c) Third, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates of all other junior taxing districts, other than fire protection districts, public hospital districts, metropolitan park districts, and library districts, shall be reduced on a pro rata basis or eliminated;

~~(d) Fourth,~~)) (b) Second, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized to fire protection districts under RCW 52.16.140 ((~~and 52.16.160~~)) shall be reduced on a pro rata basis or eliminated; and

(((e) Fifth, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized for cities and towns, fire protection districts under RCW 52.16.130, public hospital districts, metropolitan park districts, and library districts shall be adjusted as provided in RCW 84.52.0501; and

~~(f) Sixth~~)) (c) Third, if the consolidated tax levy rate still exceeds these limitations, the certified property tax levy rates authorized to fire protection districts under RCW 52.16.130 and 52.16.140, and the certified property tax levy rates of public hospital districts((,)) and metropolitan park districts, ((~~and library districts,~~)) shall be reduced on a pro rata basis or eliminated.

Sec. 7. Section 1, chapter 51, Laws of 1967 ex. sess. and RCW 70.05.010 are each amended to read as follows:

For the purposes of chapter 70.05 RCW and RCW 70.46.020 through 70.46.090 and unless the context thereof clearly indicates to the contrary:

(1) "Local health departments" means the ((~~city, town,~~)) county or district which provides public health services to persons within the area;

(2) "Local health officer" means the legally qualified physician who has been appointed as the health officer for the ((~~city, town,~~)) county or district public health department;

(3) "Local board of health" means the ((~~city, town,~~)) county or district board of health.

(4) "Health district" means all territory encompassed within a single county ((~~and all cities and towns therein except cities with a population of over one hundred thousand,~~)) or all the territory consisting of one or more counties ((and all the cities and towns in all of the combined counties except cities of over one hundred thousand population which have been combined and organized pursuant to the provisions of chapter 70.05 RCW and RCW 70.46.020 through 70.46.090: PROVIDED, That cities with a population of over one hundred thousand may be included in a health district as provided in RCW 70.46.040)).

Sec. 8. Section 18, chapter 51, Laws of 1967 ex. sess. as amended by section 84, chapter 141, Laws of 1979 and RCW 70.05.130 are each amended to read as follows:

All expenses incurred by the state, health district, or county in carrying out the provisions of chapter 70.05 RCW and RCW 70.46.020 through 70.46.090 or any other public health law, or the rules and regulations of the state department of social and health services enacted under such laws, shall be paid by the county ((~~or city~~)) by which or in behalf of which such expenses shall have been incurred and such expenses shall constitute a claim against the general fund as provided herein.

Sec. 9. Section 22, chapter 51, Laws of 1967 ex. sess. and RCW 70.05.150 are each amended to read as follows:

In addition to powers already granted them, any ((~~city, town,~~)) county, district, or local health department may contract for either the sale or purchase of any or all health services from any local health department: PROVIDED, That such contract shall require the approval of the state board of health.

Sec. 10. Section 1, chapter 46, Laws of 1949 as amended by section 1, chapter 124, Laws of 1985 and RCW 70.08.010 are each amended to read as follows:

Any county in which a city with one hundred thousand or more population ((~~and the county in which it~~)) is located((~~, are authorized, as shall be agreed upon between the respective governing bodies of such city and said county,~~)) is authorized to establish and operate a ((~~combined city and~~)) county health department under this chapter, and to appoint the director of public health.

Sec. 11. Section 3, chapter 46, Laws of 1949 as last amended by section 3, chapter 124, Laws of 1985 and RCW 70.08.030 are each amended to read as follows:

Notwithstanding any provisions to the contrary contained in any ((~~city or~~)) county charter, the director of public health, under this chapter shall meet as a minimum one of the following standards of educational achievement and vocational experience to be qualified for appointment to the office:

(1) Bachelor's degree in business administration, public administration, hospital administration, management, nursing, environmental health, epidemiology, public health, or its equivalent and five years of experience in administration in a community-related field; or

(2) A graduate degree in any of the fields listed in subsection (1) of this section, or in medicine or osteopathy, plus three years of administrative experience in a community-related field.

The director shall not engage in the private practice of the director's profession during such tenure of office and shall not be included in the classified civil service of the ((~~said city or the said~~)) county.

If the director of public health does not meet the qualifications of a health officer or a physician under RCW 70.05.050, the director shall employ a person so qualified to advise the director on medical or public health matters.

Sec. 12. Section 4, chapter 46, Laws of 1949 as last amended by section 4, chapter 124, Laws of 1985 and RCW 70.08.040 are each amended to read as follows:

Notwithstanding any provisions to the contrary contained in any ((~~city or~~)) county charter, where a ((~~combined~~)) department is established under this chapter, the director of public health under this chapter shall be appointed by the county executive of the county ((~~and the mayor of the city~~)), if one exists, or otherwise by the county legislative authority, for a term of four years and until a successor is appointed and confirmed. The director of public health may be reappointed by the county executive of the county ((~~and the mayor of the city~~)), or the county legislative authority as the case may be, for additional four year terms. The appointment shall be effective only upon a majority vote confirmation of the legislative authority of the county ((~~and the legislative authority of the city~~)). The director may be removed by the county executive of the county, ((~~after consultation with the mayor of the city~~)) or by the county legislative authority if no county executive exists, upon filing a statement of reasons therefor with the legislative authorities of the county ((~~and the city~~)).

Sec. 13. Section 8, chapter 46, Laws of 1949 as amended by section 85, chapter 141, Laws of 1979 and RCW 70.08.050 are each amended to read as follows:

Nothing in this chapter shall prohibit the director of public health as provided herein from acting as health officer for any other county, city, or town ((~~within the county, nor from acting as health officer in any adjoining county or any city or town within such county having a contract or agreement as provided in RCW 70.08.090~~)): PROVIDED, HOWEVER, That before being appointed health officer for such adjoining county, the secretary of social and health services shall first give his approval thereto.

Sec. 14. Section 5, chapter 46, Laws of 1949 as last amended by section 1, chapter 203, Laws of 1982 and RCW 70.08.070 are each amended to read as follows:

Notwithstanding any provisions to the contrary contained in any ((~~city or~~)) county charter, and to the extent provided by the ((~~city and the~~)) county pursuant to appropriate legislative enactment, employees of the ((~~combined city and~~)) county health department created under this chapter may be included in the personnel system or civil service and retirement plans of ((~~the city or~~)) the county or a personnel system for the ((~~combined city and~~)) county health department that is separate from the personnel system or civil service of ((~~either~~)) the county ((~~or city~~)): PROVIDED, That residential requirements for such positions shall be coextensive with the county boundaries: PROVIDED FURTHER, That the ((~~city or~~)) county is authorized to pay such parts of the expense of operating and maintaining such personnel system or civil service and retirement system and to contribute to the retirement fund in behalf of employees such sums as ((~~may be agreed upon between the legislative authorities of such city and county~~)) are deemed necessary for such purposes.

Sec. 15. Section 2, chapter 183, Laws of 1945 as amended by section 6, chapter 51, Laws of 1967 ex. sess. and RCW 70.46.020 are each amended to read as follows:

Health districts consisting of two or more counties may be created whenever two or more ((~~boards of~~)) county ((~~commissioners~~)) legislative authorities shall by resolution establish a district for such purpose. Such a district shall consist of all the area of the combined counties ((~~including all cities and towns except cities of over one hundred thousand population~~)). The district board of health of such a district shall consist of not less than ((~~seven~~)) five members, including two representatives from each county who are members of the ((~~board of~~)) county ((~~commissioners~~)) legislative authority and who are appointed by the ((~~board of~~)) county ((~~commissioners~~)) legislative authority of each county within the district((. The remaining members shall be representatives of the cities and towns in the district selected by mutual agreement of the legislative bodies of the cities and towns concerned from their membership, taking into consideration the financial contribution of such cities and towns and representation from the several classifications of cities and towns)), but the county legislative authority of the county with the largest population shall appoint a third member to the district board of health.

At the first meeting of a district board of health the members shall elect a chairman to serve for a period of one year.

Sec. 16. Section 3, chapter 183, Laws of 1945 as last amended by section 1, chapter 70, Laws of 1969 ex. sess. and RCW 70.46.030 are each amended to read as follows:

A health district to consist of one county only ((~~and including all cities and towns therein except cities having a population of over one hundred thousand may be created~~)) whenever the ((~~board of~~)) county ((~~commissioners~~)) legislative authority of the county shall pass a resolution to organize such a health district under chapter 70.05 RCW and RCW 70.46.020 through 70.46.090. The district board of health of such district shall consist of not less than five members, including ((~~the~~)) three members of the ((~~board of~~)) county ((~~commissioners~~)) legislative authority of the county: PROVIDED, That if such health district consists of a county of the second class, the district board of health shall consist of not less than six members, including ((~~the~~)) three members of the ((~~board of~~)) county ((~~commissioners~~)) legislative authority of the county and one person who is a qualified voter of an unincorporated rural area of the county and who is appointed by the legislative authority of the county. The remaining members shall be ((representatives of the cities and towns in the district selected by mutual agreement of the legislative bodies of the cities and towns concerned from their membership, taking into consideration the respective populations and financial contributions of such cities and towns)) selected by the county legislative authority.

At the first meeting of a district board of health, the members shall elect a chairman to serve for a period of one year.

Sec. 17. Section 5, chapter 183, Laws of 1945 as last amended by section 8, chapter 51, Laws of 1967 ex. sess. and RCW 70.46.050 are each amended to read as follows:

((Whenever a city of over one hundred thousand population is included in a health district it shall have equal representation with the board of county commissioners of the county in which said city is located, the city's representatives to be selected by the legislative body of the city from among its membership.)) All appointments to the district board of health shall be made within thirty days after the formation of the district. Vacancies on the district board of health shall be filled by appointment within thirty days and made in the same manner as was the original appointment. Representatives on the district board of the various units of the district shall continue at the pleasure of the legislative body of the unit((: PROVIDED, That the representation on the local boards of health in existence at the time of the enactment of chapter 70.05 RCW and RCW 70.46.020 through 70.46.090 may be continued without change in the discretion of the board)).

Sec. 18. Section 6, chapter 183, Laws of 1945 as amended by section 11, chapter 51, Laws of 1967 ex. sess. and RCW 70.46.060 are each amended to read as follows:

The district board of health shall constitute the local board of health for all the territory included in the health district, and shall supersede and exercise all the powers and perform all the duties by law vested in the county ((~~or city or town~~)) board of health of any county((~~, city or town~~)) included in the health district, except as otherwise in chapter 70.05 RCW and RCW 70.46.020 through 70.46.090 provided.

Sec. 19. Section 8, chapter 183, Laws of 1945 as last amended by section 10, chapter 85, Laws of 1971 ex. sess. and RCW 70.46.080 are each amended to read as follows:

Each health district shall establish a fund to be designated as the "district health fund", in which shall be placed all sums received by the district from any source, and out of which shall be expended all sums disbursed by the district. The county treasurer of the county in the district embracing only one county; or, in a district composed of more than one county the county treasurer of the county having the largest population shall be the custodian of the fund, and the county auditor of said county shall keep the record of the receipts and disbursements, and shall draw and the county treasurer shall honor and pay all warrants, which shall be approved before issuance and payment as directed by the board((: PROVIDED, That in local health departments wherein a city of over one hundred thousand population is a part of said department, the local board of health may pool the funds available for public health purposes in the office of the city treasurer in a special pooling fund to be established and which shall be expended as set forth above)).

Each county((~~, city or town~~)) which is included in the district shall contribute such sums towards the expense for maintaining and operating the district as shall be agreed upon between it and the local board of health in accordance with guidelines established by the state board of health after consultation with the Washington state association of counties ((~~and the association of Washington cities~~)). In the event that no agreement can be reached between the district board of health and the county, ((~~city or town,~~)) the matter shall be resolved by a board of arbitrators to consist of a representative of the district board of health, a representative from the county((~~, city or town~~)) involved, and a third representative to be appointed by the two representatives, but if they are unable to agree, a representative shall be appointed by a judge in the county ((~~in which the city or town is located~~)). The determination of the proportionate share to be paid by a county((~~, city or town~~)) shall be binding on all parties. Payments into the fund of the district may be made by the county ((~~or city or town~~)) members during the first year of membership in said district from any funds of the respective county((~~, city or town~~)) as would otherwise be available for expenditures for health facilities and services, and thereafter the members shall include items in their respective budgets for payments to finance the health district.

Sec. 20. Section 20, chapter 51, Laws of 1967 ex. sess. and RCW 70.46.085 are each amended to read as follows:

The expense of providing public health services shall be borne by each county((~~, city or town~~)) within the health district, and the local health officer shall certify the amount agreed upon or as determined pursuant to RCW 70.46.080, and remaining unpaid by each county((~~, city or town~~)) to the fiscal or warrant issuing officer of such county((~~, city or town~~)).

If the expense as certified is not paid by any county((~~, city or town~~)) within thirty days after the end of the fiscal year, the local health officer shall certify the amount due to the auditor of the county ((~~in which the governmental unit is situated~~)) who shall promptly issue his warrant on the county treasurer payable out of the current expense fund of the county((, which fund shall be reimbursed by the county auditor out of the money due said governmental unit at the next monthly settlement or settlements of the collection of taxes and shall be transferred to the current expense fund)).

Sec. 21. Section 9, chapter 183, Laws of 1945 as amended by section 21, chapter 51, Laws of 1967 ex. sess. and RCW 70.46.090 are each amended to read as follows:

Any county ((~~or any city or town~~)) may withdraw from membership in said health district any time after it has been within the district for a period of two years, but no withdrawal shall be effective except at the end of the calendar year in which the county((~~, city or town~~)) gives at least six months' notice of its intention to withdraw at the end of the calendar year. No withdrawal shall entitle any member to a refund of any moneys paid to the district nor relieve it of any obligations to pay to the district all sums for which it obligated itself due and owing by it to the district for the year at the end of which the withdrawal is to be effective: PROVIDED, That any county((~~, city or town~~)) which withdraws from membership in said health district shall immediately establish a health department or provide health services which shall meet the standards for health services promulgated by the state board of health: PROVIDED FURTHER, That no local health department shall be deemed to provide adequate public health services unless there is at least one full time professionally trained and qualified physician as set forth in RCW 70.05.050.

Sec. 22. Section 1, chapter 121, Laws of 1963 and RCW 70.46.120 are each amended to read as follows:

In addition to all other powers and duties, health districts shall have the power to charge fees in connection with the issuance or renewal of a license or permit required by law: PROVIDED, That the fees charged shall not exceed the actual cost involved in issuing or renewing the license or permit((: PROVIDED FURTHER, That no fees shall be charged pursuant to this section within the corporate limits of any city or town which prior to the enactment of this section charged fees in connection with the issuance or renewal of a license or permit pursuant to city or town ordinance and where said city or town makes a direct contribution to said health district, unless such city or town expressly consents thereto)).

NEW SECTION. Sec. 23. A new section is added to chapter 29.07 RCW to read as follows:

The county shall be responsible for the expense of all registrations for governments that do not have property ownership as a qualification of voting.

Sec. 24. Section 6, chapter 91, Laws of 1947 as last amended by section 2, chapter 319, Laws of 1987 and RCW 41.16.060 are each amended to read as follows:

It shall be the duty of the legislative authority of each municipality, each year ((~~as a part of its annual tax levy, to levy and place in~~)) to transfer into the fund ((~~a tax of~~)) an amount of money equal to twenty-two and one-half cents per thousand dollars of the municipality's assessed value ((~~against all the taxable property of such municipality: PROVIDED, That~~)). However, if a report by a qualified actuary on the condition of the fund establishes that the whole or any part of ((~~said dollar rate~~)) this amount of money is not necessary to maintain the actuarial soundness of the fund, the ((~~levy of said twenty-two and one-half cents per thousand dollars of assessed value may be omitted, or the whole or any part of said dollar rate may be levied and used for any other municipal purpose~~)) municipality need transfer to the fund only the amount that the actuary finds is necessary to maintain the actuarial soundness of the fund.

Further, it shall be the duty of the legislative authority of each municipality, each year ((~~as a part of its annual tax levy and in addition to the city levy limit set forth in RCW 84.52.043, to levy and place in~~)) to transfer an additional amount of money into the fund ((~~an additional tax~~)) of up to an amount equal to twenty-two and one-half cents per thousand dollars of the municipality's assessed value ((~~against all taxable property of such municipality: PROVIDED, That~~)) if a report by a qualified actuary establishes that ((~~all or any part of the additional twenty-two and one-half cents per thousand dollars of assessed value levy is unnecessary~~)) such moneys are necessary to meet the estimated demands on the fund under this chapter for the ensuing budget year((, the levy of said additional twenty-two and one-half cents per thousand dollars of assessed value may be omitted, or the whole or any part of such dollar rate may be levied and used for any other municipal purpose: PROVIDED FURTHER, That cities that have annexed to library districts according to RCW 27.12.360 through 27.12.395 and/or fire protection districts according to RCW 52.04.061 through 52.04.081 shall not levy this additional tax to the extent that it causes the combined levies to exceed the statutory or constitutional limits.

~~The amount of a levy under this section allocated to the pension fund may be reduced in the same proportion as the regular property tax levy of the municipality is reduced by chapter 84.55 RCW~~)).

Sec. 25. Section 5, chapter 91, Laws of 1947 as last amended by section 3, chapter 296, Laws of 1986 and RCW 41.16.050 are each amended to read as follows:

There is hereby created and established in the treasury of each municipality a fund which shall be known and designated as the firemen's pension fund, which shall consist of: (1) All bequests, fees, gifts, emoluments or donations given or paid thereto; (2) ((~~forty-five percent of all moneys received~~)) contributions made by the state from taxes on fire insurance premiums; (3) taxes paid pursuant to the provisions of RCW 41.16.060; (4) interest on the investments of the fund; and (5) contributions by firemen as provided for herein.

Forty-five percent of the moneys received by the state from the insurance premiums tax that is imposed on fire insurance premiums under ((~~the provisions of this~~)) chapter 41.14 RCW shall be distributed to cities, towns, and fire protection districts in the proportion that the number of ((~~paid~~)) retired firemen and widows or widowers in the city, town or fire protection district bears to the total number of ((~~paid~~)) retired firemen and widows or widowers throughout the state to be ascertained in the following manner: The secretary of the firemen's pension board of each city, town and fire protection district now or hereafter coming under the provisions of this chapter shall within thirty days after June 7, 1961, and on or before the fifteenth day of January thereafter, certify to the state treasurer the number of ((~~paid~~)) retired firemen ((~~in the fire department in~~)) and widows or widowers from such city, town or fire protection district. The state treasurer shall on or before the first day of June of each year deliver to the treasurer of each city, town and fire protection district coming under the provisions of this chapter his warrant, payable to each city, town or fire protection district for the amount due such city, town or fire protection district ascertained as herein provided and the treasurer of each such city, town or fire protection district shall place the amount thereof to the credit of the firemen's pension fund of such city, town or fire protection district.

Annually, on or before the first day of September, any money remaining in the firemen's pension fund of a city, town, or fire protection district, that was obtained from distributions of the state insurance premiums tax on fire insurance premiums, shall be transferred to the state treasurer if no retired fireman, widow, or widower of the city, town, or fire protection district is alive. The money so transferred to the state treasurer shall be distributed to cities, towns, and fire protection districts by the state treasurer, in the same manner as fire insurance premium tax receipts are distributed, when the next distribution of such fire insurance premium tax receipts is made.

NEW SECTION. Sec. 26. A new section is added to chapter 41.16 RCW to read as follows:

On or before the first day of November of each year, each municipality that has a pension system created under this chapter shall prepare, and file with the state actuary, an actuarial fiscal note for the pension system if a fireman, retired fireman, or beneficiary is living.

NEW SECTION. Sec. 27. A new section is added to chapter 41.18 RCW to read as follows:

NEW SECTION. Sec. 28. A new section is added to chapter 44.44 RCW to read as follows:

The state actuary shall adopt rules detailing the information that is to be included in each actuarial fiscal note prepared under sections 26 and 27 of this act.

The state actuary shall prepare a report summarizing the information contained in the actuarial fiscal notes prepared under sections 26 and 27 of this act, and shall submit this summary to the legislature on or before the first day of January of each year.

Sec. 29. Section 36.29.020, chapter 4, Laws of 1963 as last amended by section 7, chapter 177, Laws of 1984 and RCW 36.29.020 are each amended to read as follows:

(1) The county treasurer shall keep all moneys belonging to the state, or to any county, in his or her own possession until disbursed according to law. The county treasurer shall not place the same in the possession of any person to be used for any purpose; nor shall he or she loan or in any manner use or permit any person to use the same; but it shall be lawful for a county treasurer to deposit any such moneys in any regularly designated qualified public depositary. Any municipal corporation may by action of its governing body authorize any of its funds which are available in its treasury for expenditure but are not required for immediate expenditure((~~, and which are in the custody of the county treasurer or other municipal corporation treasurer,~~)) to be invested by ((~~such~~)) its treasurer in savings or time accounts in designated qualified public depositaries or in certificates, notes, or bonds of the United States, or other obligations of the United States or its agencies, or of any corporation wholly owned by the government of the United States; in bankers' acceptances purchased on the secondary market, in federal home loan bank notes and bonds, federal land bank bonds and federal national mortgage association notes, debentures and guaranteed certificates of participation, or the obligations of any other government sponsored corporation whose obligations are or may become eligible as collateral for advances to member banks as determined by the board of governors of the federal reserve system or deposit such funds or any portion thereof in investment deposits as defined in RCW 39.58.010 secured by collateral in accordance with the provisions of chapter 39.58 RCW: PROVIDED, Five percent of the interest or earnings, with an annual maximum of fifty dollars, on any transactions authorized by each resolution of the governing body shall be paid as an investment service fee to the office of the county treasurer or other municipal corporation treasurer when the interest or earnings become available to the governing body: PROVIDED FURTHER, That if such investment service fee amounts to five dollars or less the ((~~county treasurer or other~~)) municipal corporation treasurer may waive such fee.

((Whenever the funds of any municipal corporation which are not required for immediate expenditure are in the custody or control of the county treasurer, and the governing body of such municipal corporation has not taken any action pertaining to the investment of any such funds,))

(2) The county finance committee shall direct the county treasurer to invest, to the maximum prudent extent, ((~~such funds or any portion thereof~~)) all moneys in the county treasury not invested pursuant to subsection (1) of this section. The county treasurer may invest such moneys in savings or time accounts in designated qualified public depositaries or in certificates, notes, or bonds of the United States, or other obligations of the United States or its agencies, or of any corporation wholly owned by the government of the United States, in bankers' acceptances purchased on the secondary market, in federal home loan bank notes and bonds, federal land bank bonds and federal national mortgage association notes, debentures and guaranteed certificates of participation, or the obligations of any other government sponsored corporation whose obligations are !se or may become eligible as collateral for advances to member banks as determined by the board of governors of the federal reserve system or deposit such funds or any portion thereof in investment deposits as defined in RCW 39.58.010 secured by collateral in accordance with the provisions of chapter 39.58 RCW: PROVIDED, That the county treasurer shall have the power to select the specific qualified financial institution in which said funds may be invested. The interest or other earnings from such investments or deposits shall be deposited in the current expense fund of the county and may be used for general county purposes. The investment or deposit and disposition of the interest or other earnings therefrom authorized by this paragraph shall not apply to such funds as may be prohibited by the state Constitution from being so invested or deposited.

Sec. 30. Section 84.56.230, chapter 15, Laws of 1961 as amended by section 1, chapter 43, Laws of 1973 1st ex. sess. and RCW 84.56.230 are each amended to read as follows:

(1) Except as provided in RCW 84.56.280, on the first day of each month the county treasurer shall distribute to the proper fund of each taxing district located in the county, or shall disburse to the treasurer of each taxing district located in the county, other than a city or town, the pro rata((~~, according to the rate of levy for each fund, the~~)) amount of consolidated taxes collected ((~~as consolidated tax~~)) during the preceding month((, and shall certify the same to the county auditor: PROVIDED, HOWEVER, That the county treasurer, at his option, may distribute the total amount of such taxes collected according to the ratio that the levy of taxes made for each taxing district in the county bears to such total amount collected)). The pro rata amount of consolidated taxes imposed for cities and towns shall be disbursed to the city or town treasurers as follows: (a) On the twentieth day of May and November, the county treasurer shall disburse the amount of such taxes that was collected from the first day of the month to the tenth day of the month; (b) on the last day of May and November, the county treasurer shall disburse the amount of such taxes that was collected from the eleventh day of the month to the twentieth day of the month; (c) on the tenth day of June and December, the county treasurer shall disburse the amount of such taxes that was collected from the twenty-first day to the last day of the preceding month; and (d) on or before the tenth day of each month, other than the months of June and December, the county treasurer shall ((~~turn over to the respective city treasurers the cities' pro rata share of all~~)) disburse the amount of such taxes that were collected for the previous month ((and take receipts therefor in duplicate, and shall certify to the city comptroller or other accounting officer of each such city the amount of such taxes so collected and turned over, and shall deliver with such certificate one copy of the receipt of the city treasurer therefor)). The amounts that are so distributed shall be certified to the auditor and the amounts that are so disbursed shall be certified to the comptroller or other fiscal officer of the taxing district receiving the disbursement. A receipt for the moneys disbursed shall be given to the county treasurer by the taxing district receiving the disbursement.

(2) As an alternative to the distributions or disbursements provided in subsection (1) of this section and at the discretion of the county treasurer, the county treasurer may distribute or disburse the total amount of such taxes collected at the times designated in subsection (1) of this section according to the ratio that the levy of taxes made for each taxing district in the county bears to such total amount collected.

(3) All disbursements and distributions shall be made without interest or other investment earnings if made within the dates provided under subsection (1) of this section. However, any distributions or disbursements made after those dates shall include interest payments on the amount of the taxes that are to be distributed or disbursed at a compounded daily rate for each day after the date required for distribution or disbursement equal to the average daily earned interest yield for the preceding month of the local government investment pool created under chapter 43.250 RCW.

NEW SECTION. Sec. 31. A new section is added to chapter 66.08 RCW to read as follows:

If a county is required to make interest payments to a city or town on the amount of tax collections held by the county before disbursement to the city or town, for any taxes collected prior to the effective date of this act, the distributions of funds to such a city or town from the liquor revolving fund, under RCW 66.08.190 and 66.08.210, shall be reduced by an identical amount and transferred to the county that is required to make such payments to the city or town.

NEW SECTION. Sec. 32. A new section is added to chapter 36.32 RCW to read as follows:

On the fifteenth day of May and November, 1991 and 1992, the county legislative authority of each county shall give each cemetery district located within its boundaries an amount of money equal to one-half of the regular tax receipts that the cemetery district received in 1988, from taxes levied in 1987. The county legislative authority shall continue to give such moneys to each cemetery district on or before the fifteenth day of May and November, 1993, 1994, and 1995, unless the county has entered into a contract with the cemetery district to provide the district with services.

After the first day of January 1996, the county legislative authority of any county within which a cemetery district is located may dissolve the cemetery district and assume the assets and liabilities of the cemetery district.

NEW SECTION. Sec. 33. A new section is added to chapter 68.52 RCW to read as follows:

No cemetery districts may be created after the effective date of this act.

NEW SECTION. Sec. 34. A new section is added to chapter 52.30 RCW to read as follows:

The association of fire commissioners that is authorized to be formed under RCW 52.12.031(4) shall submit a report on reducing the number of fire protection districts to the local government committee of the house of representatives and the governmental operations committee of the senate on or before December 31, 1989. The report shall provide recommendations on how the number of fire protection districts shall be reduced through consolidations, mergers, and transfers of territory, so that no more than fifteen fire protection districts would exist in a county with a population of one million or more, no more than ten fire protection districts would exist in a county with a population of from one hundred thousand and less than one million, and no more than five fire protection districts would exist in any other county.

Sec. 35. Section 6, chapter 264, Laws of 1945 as last amended by section 59, chapter 186, Laws of 1984 and RCW 70.44.060 are each amended to read as follows:

All public hospital districts organized under the provisions of this chapter shall have power:

(1) To make a survey of existing hospital and other health care facilities within and without such district.

(2) To construct, condemn and purchase, purchase, acquire, lease, add to, maintain, operate, develop and regulate, sell and convey all lands, property, property rights, equipment, hospital and other health care facilities and systems for the maintenance of hospitals, buildings, structures, and any and all other facilities, and to exercise the right of eminent domain to effectuate the foregoing purposes or for the acquisition and damaging of the same or property of any kind appurtenant thereto, and such right of eminent domain shall be exercised and instituted pursuant to a resolution of the commission and conducted in the same manner and by the same procedure as in or may be provided by law for the exercise of the power of eminent domain by incorporated cities and towns of the state of Washington in the acquisition of property rights: PROVIDED, That no public hospital district shall have the right of eminent domain and the power of condemnation against any health care facility.

(3) To lease existing hospital and other health care facilities and equipment and/or other property used in connection therewith, including ambulances, and to pay such rental therefor as the commissioners shall deem proper; to provide hospital and other health care services for residents of said district by facilities located outside the boundaries of said district, by contract or in any other manner said commissioners may deem expedient or necessary under the existing conditions; and said hospital district shall have the power to contract with other communities, corporations, or individuals for the services provided by said hospital district; and they may further receive in said hospitals and other health care facilities and furnish proper and adequate services to all persons not residents of said district at such reasonable and fair compensation as may be considered proper: PROVIDED, That it must at all times make adequate provision for the needs of the district and residents of said district shall have prior rights to the available hospital and other health care facilities of said district, at rates set by the district commissioners.

(4) For the purpose aforesaid, it shall be lawful for any district so organized to take, condemn and purchase, lease, or acquire, any and all property, and property rights, including state and county lands, for any of the purposes aforesaid, and any and all other facilities necessary or convenient, and in connection with the construction, maintenance, and operation of any such hospitals and other health care facilities, subject, however, to the applicable limitations provided in subsection (2) of this section.

(5) To contract indebtedness or borrow money for corporate purposes on the credit of the corporation, when authorized by the voters as provided under RCW 70.44.110, or the revenues of the hospitals thereof, and the revenues of any other facilities or services that the district is or hereafter may be authorized by law to provide, and to issue and sell: (a) Revenue bonds, revenue warrants, or other revenue obligations therefor payable solely out of a special fund or funds into which the district may pledge such amount of the revenues of the hospitals thereof, and the revenues of any other facilities or services that the district is or hereafter may be authorized by law to provide, to pay the same as the commissioners of the district may determine, such revenue bonds, warrants, or other obligations to be issued and sold in the same manner and subject to the same provisions as provided for the issuance of revenue bonds, warrants, or other obligations by cities or towns under the Municipal Revenue Bond Act, chapter 35.41 RCW, as may hereafter be amended; (b) general obligation bonds therefor in the manner and form as provided in RCW 70.44.110 ((~~and 70.44.130, as may hereafter be amended~~)); or (c) interest-bearing warrants to be drawn on a fund pending deposit in such fund of money sufficient to redeem such warrants and to be issued and paid in such manner and upon such terms and conditions as the board of commissioners may deem to be in the best interest of the district; and to assign or sell hospital accounts receivable, and accounts receivable for the use of other facilities or services that the district is or hereafter may be authorized by law to provide, for collection with or without recourse. General obligation bonds shall be issued and sold in accordance with chapter 39.46 RCW. Revenue bonds, revenue warrants, or other revenue obligations may be issued and sold in accordance with chapter 39.46 RCW.

(6) To raise revenue by the levy of an annual tax on all taxable property within such public hospital district not to exceed seventy-five cents per thousand dollars of assessed value or such further amount as has been or shall be authorized by a vote of the people: PROVIDED FURTHER, That the public hospital districts are hereby authorized to levy such a general tax or taxes in excess of said 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 of the requirements of the Constitution and the laws of the state of Washington now in force or hereafter enacted governing the limitation of tax levies. The said board of district commissioners is hereby authorized and empowered to call a special election for the purpose of submitting to the qualified voters of the hospital district a proposition to levy a tax or taxes in excess of the seventy-five cents per thousand dollars of assessed value herein specifically authorized. The superintendent shall prepare a proposed budget of the contemplated financial transactions for the ensuing year and file the same in the records of the commission on or before the first Monday in September. Notice of the filing of said proposed budget and the date and place of hearing on the same shall be published for at least two consecutive weeks in a newspaper printed and of general circulation in said county. On the first Monday in October the commission shall hold a public hearing on said proposed budget at which any taxpayer may appear and be heard against the whole or any part of the proposed budget. Upon the conclusion of said hearing, the commission shall, by resolution, adopt the budget as finally determined and fix the final amount of expenditures for the ensuing year. Taxes levied by the commission shall be certified to and collected by the proper county officer of the county in which such public hospital district is located in the same manner as is or may be provided by law for the certification and collection of port district taxes. The commission is authorized, prior to the receipt of taxes raised by levy, to borrow money or issue warrants of the district in anticipation of the revenue to be derived by such district from the levy of taxes for the purpose of such district, and such warrants shall be redeemed from the first money available from such taxes when collected, and such warrants shall not exceed the anticipated revenues of one year, and shall bear interest at a rate or rates as authorized by the commission.

(7) To enter into any contract with the United States government or any state, municipality, or other hospital district, or any department of those governing bodies, for carrying out any of the powers authorized by this chapter.

(8) To sue and be sued in any court of competent jurisdiction: PROVIDED, That all suits against the public hospital district shall be brought in the county in which the public hospital district is located.

(9) To pay actual necessary travel expenses and living expenses incurred while in travel status for (a) qualified physicians who are candidates for medical staff positions, and (b) other qualified persons who are candidates for superintendent or other managerial and technical positions, when the district finds that hospitals or other health care facilities owned and operated by it are not adequately staffed and determines that personal interviews with said candidates to be held in the district are necessary or desirable for the adequate staffing of said facilities.

(10) To make contracts, employ superintendents, attorneys, and other technical or professional assistants and all other employees; to make contracts with private or public institutions for employee retirement programs; to print and publish information or literature; and to do all other things necessary to carry out the provisions of this chapter.

Sec. 36. Section 12, chapter 264, Laws of 1945 as last amended by section 60, chapter 186, Laws of 1984 and RCW 70.44.110 are each amended to read as follows:

Whenever the commission deems it advisable that the district acquire or construct a public hospital, or other health care facilities, or make additions or betterments thereto, or extensions thereof, it shall provide therefor by resolution, which shall specify and adopt the plan proposed, declare the estimated cost thereof, and specify the amount of indebtedness to be incurred therefor.

General indebtedness may be incurred by the issuance of general obligation bonds or short-term obligations in anticipation of such bonds, if voters of the public hospital district approve the indebtedness. General obligation bonds shall mature in not to exceed thirty years. ((The incurring of such indebtedness shall be subject to the applicable limitations and requirements provided in section 1, chapter 143, Laws of 1917, as last amended by section 4, chapter 107, Laws of 1967, and RCW 39.36.020, as now or hereafter amended.)) Such general obligation bonds shall be issued and sold in accordance with chapter 39.46 RCW.

A public hospital district may incur general indebtedness for capital purposes only, not including the replacement of equipment, together with all other outstanding general indebtedness, of not to exceed one and one-fourth percent of the value of taxable property within its boundaries, if a ballot proposition authorizing the indebtedness, and excess property tax levies to retire the indebtedness, is approved by at least three-fifths of the voters therein voting on the proposition, at which the number of persons voting on the ballot proposition constitutes not less than forty percent of the total number of votes cast in the public hospital district at the last preceding general election.

Any public hospital district that has nonvoter approved general indebtedness as of the effective date of this act may retain such indebtedness and retire such indebtedness. However, additional nonvoter approved general indebtedness shall not be incurred.

Sec. 37. Section 1, chapter 143, Laws of 1917 as last amended by section 1, chapter 218, Laws of 1971 ex. sess. and RCW 39.36.020 are each amended to read as follows:

(1) Except as otherwise expressly provided by law or in subsections (2), (3) and (4) of this section, no taxing district shall for any purpose become indebted in any manner to an amount exceeding three-eighths of one percent of the value of the taxable property in such taxing district without the assent of three-fifths of the voters therein voting at an election to be held for that purpose, nor in cases requiring such assent shall the total indebtedness incurred at any time exceed one and one-fourth percent on the value of the taxable property therein.

(2) Counties, cities, and towns((~~, and public hospital districts~~)) are limited to an indebtedness amount not exceeding three-fourths of one percent of the value of the taxable property in such counties, cities, or towns((~~, or public hospital districts~~)) without the assent of three-fifths of the voters therein voting at an election held for that purpose. In cases requiring such assent counties, cities, and towns((~~, and public hospital districts~~)) are limited to a total indebtedness of two and one-half percent of the value of the taxable property therein.

(3) School districts are limited to an indebtedness amount not exceeding three-eighths of one percent of the value of the taxable property in such district without the assent of three-fifths of the voters therein voting at an election held for that purpose. In cases requiring such assent school districts are limited to a total indebtedness of two and one-half percent of the value of the taxable property therein.

(4) No part of the indebtedness allowed in this chapter shall be incurred for any purpose other than strictly county, city, town, school district, township, port district, metropolitan park district, or other municipal purposes: PROVIDED, That a city or town, with such assent, may become indebted to a larger amount, but not exceeding two and one-half percent additional, determined as herein provided, for supplying such city or town with water, artificial light, and sewers, when the works for supplying such water, light, and sewers shall be owned and controlled by the city or town; and a city or town, with such assent, may become indebted to a larger amount, but not exceeding two and one-half percent additional for acquiring or developing open space and park facilities: PROVIDED FURTHER, That any school district may become indebted to a larger amount but not exceeding two and one-half percent additional for capital outlays.

(5) Such indebtedness may be authorized in any total amount in one or more propositions and the amount of such authorization may exceed the amount of indebtedness which could then lawfully be incurred. Such indebtedness may be incurred in one or more series of bonds from time to time out of such authorization but at no time shall the total general indebtedness of any taxing district exceed the above limitation.

The term "value of the taxable property" as used in this section shall have the meaning set forth in RCW 39.36.015.

Sec. 38. Section 84.52.054, chapter 15, Laws of 1961 as last amended by section 2, chapter 133, Laws of 1986 and RCW 84.52.054 are each amended to read as follows:

Except as provided in RCW 84.52.056, every ballot proposition authorizing the imposition of property taxes, including the additional taxes provided for in ((~~subparagraph (a) of the seventeenth amendment to~~)) Article VII, section 2(a) of the state Constitution, as ((~~amended by Amendment 59 and as thereafter~~)) amended, and specifically authorized by RCW 84.52.052, as now or hereafter amended, and RCW 84.52.053 and 84.52.0531, shall be set forth in terms of either dollars on the ballot of the proposition to be submitted to the voters, together with an estimate of the dollar rate of tax levy that will be required to produce the dollar amount((~~; and~~)), or in terms of a dollar rate of tax levy. If the additional tax is expressed in terms of additional dollars, the county assessor, in spreading this tax upon the rolls, shall determine the eventual dollar rate required to produce the amount of dollars so voted upon, regardless of the estimate of dollar rate of tax levy carried in said proposition. In the case of a ((~~school district~~)) proposition to authorize levies for a particular period of from two to six years, the tax for each year shall be set forth in terms of either a dollar amount and the corresponding estimate of the dollar rate of tax levy ((~~shall be set forth~~)), or a dollar rate of tax levy, for each of the years in that period. The dollar amount or rate of tax levy for each annual levy in the particular period may be equal or in different amounts.

Sec. 39. Section 10, chapter 153, Laws of 1957 as last amended by section 1, chapter 217, Laws of 1982 and RCW 17.28.100 are each amended to read as follows:

At the same election there shall be submitted to the voters residing within the district, for their approval or rejection, a proposition authorizing the mosquito control district, if formed, to levy at the earliest time permitted by law on all taxable property located within the mosquito control district a general tax, for one year, of up to twenty-five cents per thousand dollars of assessed value in excess of any constitutional or statutory limitation for authorized purposes of the mosquito control district. The proposition shall be expressed on the ballots in substantially the following form:

"ONE YEAR .......... CENTS PER THOUSAND

DOLLARS OF ASSESSED VALUE LEVY

"Shall the mosquito control district, if formed, levy a general tax of .......... cents per thousand dollars of assessed value for one year upon all the taxable property within said district in excess of the constitutional and/or statutory tax limits for authorized purposes of the district?

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Such proposition to be effective must be approved by a majority of at least three-fifths of the persons voting on the proposition to levy such tax in the manner set forth in Article VII, section 2(a) of the Constitution of this state, as amended ((~~by Amendment 59 and as thereafter amended~~)).

Sec. 40. Section 4, chapter 64, Laws of 1959 as amended by section 3, chapter 195, Laws of 1973 1st ex. sess. and RCW 17.28.252 are each amended to read as follows:

A mosquito control district shall have the power to levy additional taxes in excess of the constitutional and/or statutory limitations for any of the authorized purposes of such district, not in excess of fifty cents per thousand dollars of assessed value per year for up to a six-year period when authorized so to do by the electors of such district by a three-fifths majority of those voting on the proposition in the manner set forth in Article VII, section 2(a) of the Constitution of this state, as amended ((~~by Amendment 59 and as thereafter amended~~)), at such time as may be fixed by the board of trustees for the district, which special election may be called by the board of trustees of the district, at which special election the proposition of authorizing such excess levy or levies shall be submitted in such form as to enable the voters favoring the proposition to vote "Yes" and those opposing thereto to vote "No". Nothing herein shall be construed to prevent holding the foregoing special election at the same time as that fixed for a general election.

Sec. 41. Section 35.58.090, chapter 7, Laws of 1965 as amended by section 23, chapter 195, Laws of 1973 1st ex. sess. and RCW 35.58.090 are each amended to read as follows:

The election on the formation of the metropolitan municipal corporation shall be conducted by the auditor of the central county in accordance with the general election laws of the state and the results thereof shall be canvassed by the county canvassing board of the central county, which shall certify the result of the election to the ((~~board of~~)) county ((~~commissioners~~)) legislative authority of the central county, and shall cause a certified copy of such canvass to be filed in the office of the secretary of state. Notice of the election shall be published in one or more newspapers of general circulation in each component county in the manner provided in the general election laws. No person shall be entitled to vote at such election unless he is a qualified voter under the laws of the state in effect at the time of such election and has resided within the metropolitan area for at least thirty days preceding the date of the election. The ballot proposition shall be in substantially the following form:

"FORMATION OF METROPOLITAN

MUNICIPAL CORPORATION

Shall a metropolitan municipal corporation be established for the area described in a resolution of the board of commissioners of .......... county adopted on the ..... day of .......... , 19.. , to perform the metropolitan functions of .......... (here insert the title of each of the functions to be authorized as set forth in the petition or initial resolution).

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If a majority of the persons voting on the proposition residing within the central city shall vote in favor thereof and a majority of the persons voting on the proposition residing in the metropolitan area outside of the central city shall vote in favor thereof, the metropolitan municipal corporation shall thereupon be established and the ((~~board of commissioners~~)) county legislative authority of the central county shall adopt a resolution setting a time and place for the first meeting of the metropolitan council which shall be held not later than thirty days after the date of such election. A copy of such resolution shall be transmitted to the legislative body of each component city and county and of each special district which shall be affected by the particular metropolitan functions authorized.

At the same election there shall be submitted to the voters residing within the metropolitan area, for their approval or rejection, a proposition authorizing the metropolitan municipal corporation, if formed, to levy at the earliest time permitted by law on all taxable property located within the metropolitan municipal corporation a general tax, for one year, of twenty-five cents per thousand dollars of assessed value in excess of any constitutional or statutory limitation for authorized purposes of the metropolitan municipal corporation. The proposition shall be expressed on the ballots in substantially the following form:

"ONE YEAR TWENTY-FIVE CENTS

PER THOUSAND DOLLARS OF

ASSESSED VALUE LEVY

Shall the metropolitan municipal corporation, if formed, levy a general tax of twenty-five cents per thousand dollars of assessed value for one year upon all the taxable property within said corporation in excess of the constitutional and/or statutory tax limits for authorized purposes of the corporation?

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!ixSuch proposition to be effective must be approved by a majority of at least three-fifths of the persons voting on the proposition to levy such tax in the manner set forth in Article VII, section 2(a) of the Constitution of this state, as amended ((~~by Amendment 59 and as thereafter amended~~)).

Sec. 42. Section 9, chapter 105, Laws of 1967 and RCW 35.58.116 are each amended to read as follows:

The metropolitan council may at the same election called to authorize the performance of an additional function or at a special election called by the council after it has been authorized to perform any metropolitan function submit a proposition for the issuance of general obligation bonds for capital purposes as provided in RCW 35.58.450 or a proposition for the levy of a general tax or taxes for any authorized purpose for ((~~one year~~)) up to a six-year period in such total dollar amount or amounts, or rate or rates, as the metropolitan council may determine and specify in such proposition. Any such proposition to be effective must be assented to by ((at least three-fifths of the persons voting thereon and the number of persons voting on such proposition shall constitute not less than forty percent of the total number of votes cast within the metropolitan area at the last preceding state general election)) the voters of the metropolitan municipal corporation as provided in Article VII, section 2 (a) and (b) of the state Constitution, as amended. Any such proposition shall only be effective if the performance of the additional function shall be authorized at such election or shall have been authorized prior thereto.

Sec. 43. 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 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 or taxes for up to a six-year period 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.

Sec. 44. Section 6, chapter 175, Laws of 1982 as last amended by section 25, chapter 186, Laws of 1984 and RCW 36.58.150 are each amended to read as follows:

(1) A solid waste disposal district shall not have the power to levy an annual levy without voter approval, but it shall have the power to levy a tax or taxes, in excess of the one percent limitation, upon the property within the district for up to a ((~~one year~~)) six-year period to be used for operating or capital purposes whenever authorized by the electors of the district pursuant to RCW 84.52.052 and Article VII, section 2(a) of the state Constitution.

A solid waste disposal district may issue general obligation bonds for capital purposes only, subject to the limitations prescribed in RCW 39.36.020(1), and may provide for the retirement of the bonds by voter-approved bond retirement tax levies pursuant to Article VII, section 2(b) of the state Constitution and RCW 84.52.056. Such general obligation bonds shall be issued and sold in accordance with chapter 39.46 RCW.

A solid waste disposal district may issue revenue bonds to fund its activities. Such revenue bonds may be in any form, including bearer bonds or registered bonds as provided in RCW 39.46.030.

(2) Notwithstanding subsection (1) of this section, such revenue bonds may be issued and sold in accordance with chapter 39.46 RCW.

Sec. 45. Section 11, chapter 303, Laws of 1983 and RCW 36.60.040 are each amended to read as follows:

A county rail district is not authorized to impose a regular ad valorem property tax levy but may:

(1) Levy an ad valorem property tax or taxes, in excess of the one percent limitation, upon the property within the district for up to a ((~~one-year~~)) six-year period to be used for operating or capital purposes whenever authorized by the voters of the district pursuant to RCW 84.52.052 and Article VII, section 2(a) of the state Constitution.

(2) Provide for the retirement of voter approved general obligation bonds, issued for capital purposes only, by levying bond retirement ad valorem property tax levies, in excess of the one percent limitation, whenever authorized by the voters of the district pursuant to Article VII, section 2(b) of the state Constitution and RCW 84.52.056.

Sec. 46. Section 9, chapter 218, Laws of 1963 as last amended by section 7, chapter 131, Laws of 1984 and RCW 36.68.480 are each amended to read as follows:

If the petition or resolution initiating the formation of the proposed park and recreation service area proposes that the initial capital or operational costs are to be financed by ((~~regular property tax levies for a six-year period as authorized by RCW 36.68.525, or~~)) an annual excess levy or levies, or that proposed capital costs are to be financed by the issuance of general obligation bonds and bond retirement levies, a proposition or propositions for such purpose or purposes shall be submitted to the voters of the proposed service area at the same election. A proposition or propositions for ((~~regular property tax levies for a six-year period as authorized by RCW 36.68.525,~~)) an annual excess levy or levies, or the issuance of general obligation bonds and bond retirement levies, may also be submitted to the voters at any general or special election.

Sec. 47. Section 13, chapter 218, Laws of 1963 as last amended by section 8, chapter 131, Laws of 1984 and by section 29, chapter 186, Laws of 1984 and RCW 36.68.520 are each reenacted and amended to read as follows:

(1) A park and recreation service area shall have the power to levy an annual excess levy or levies upon the property included within the service area if authorized at a special election called for the purpose in the manner prescribed by section 2, Article VII of the Constitution and by RCW 84.52.052.

((~~This~~)) The excess levy or levies may be either for operating fund or for capital outlay, or for a cumulative reserve fund.

(2) A service area may issue general obligation bonds for capital purposes only, not to exceed an amount, together with any outstanding nonvoter approved general obligation indebtedness, equal to three-eighths of one percent of the value of the taxable property within the district. Such districts additionally may issue general obligation bonds equal to two and one-half percent of the value of the taxable property within the district, as the term "value of the taxable property" is defined in RCW 39.36.015, when such bonds are approved by the voters of the district at a special election called for the purpose in accordance with the provisions of Article VIII, section 6 of the Constitution. Such bonds shall be issued and sold in accordance with chapter 39.46 RCW.

Bonds may be retired by excess property tax levies when such levies are approved by the voters at a special election in accordance with the provisions of Article VII, section 2 of the Constitution and RCW 84.52.056.

Any elections shall be held as provided in RCW 39.36.050.

Sec. 48. Section 36.69.140, chapter 4, Laws of 1963 as last amended by section 30, chapter 186, Laws of 1984 and RCW 36.69.140 are each amended to read as follows:

A park and recreation district shall have the power to levy an excess levy or levies upon the property included within the district, in the manner prescribed by Article VII, section 2, of the Constitution and by RCW 84.52.052. Such excess levy or levies may be either for operating funds or for capital outlay, or for a cumulative reserve fund. A park and recreation district may issue general obligation bonds for capital purposes only, not to exceed an amount, together with any outstanding nonvoter approved general obligation indebtedness equal to three-eighths of one percent of the value of the taxable property within such district, as the term "value of the taxable property" is defined in RCW 39.36.015. A park and recreation district may additionally issue general obligation bonds equal to one and one-fourth percent of the value of the taxable property within the district, as the term "value of the taxable property" is defined in RCW 39.36.015, when such bonds are approved by three-fifths of the voters of the district at a general or special election called for that purpose and may provide for the retirement thereof by levies in excess of dollar rate limitations in accordance with the provisions of RCW 84.52.056. When authorized by the voters of the district, the district may issue interest bearing warrants payable out of and to the extent of excess levies authorized in the year in which the excess levy was approved. These elections shall be held as provided in RCW 39.36.050. Such bonds and warrants shall be issued and sold in accordance with chapter 39.46 RCW.

Sec. 49. Section 3, chapter 130, Laws of 1983 and RCW 36.83.030 are each amended to read as follows:

(1) A service district may levy an ad valorem property tax or taxes, in excess of the one percent limitation, upon the property within the district for up to a ((~~one-year~~)) six-year period whenever authorized by the voters of the district pursuant to RCW 84.52.052 and Article VII, section 2(a) of the state Constitution.

(2) A service district may provide for the retirement of voter approved general obligation bonds, issued for capital purposes only, by levying bond retirement ad valorem property tax levies, in excess of the one percent limitation, whenever authorized by the voters of the district pursuant to Article VII, section 2(b) of the state Constitution and RCW 84.52.056.

Sec. 50. Section 4, chapter 210, Laws of 1941 as last amended by section 2, chapter 33, Laws of 1987 and RCW 56.04.050 are each amended to read as follows:

Upon entry of the findings of the final hearing on the petition, if the ((~~commissioners~~)) county legislative authority finds the proposed sewer system will be conducive to the public health, welfare, and convenience and be of special benefit to the land within the boundaries of the said proposed or reorganized district, ((~~they~~)) it shall by resolution call a special election to be held ((~~not less than thirty days and not more than sixty days from the date thereof~~)) at the next special election date occurring within forty-five or more days as specified under RCW 29.13.020, and shall cause to be published a notice of such election at least once a week for four successive weeks in a newspaper of general circulation in the county, setting forth the hours during which the polls will be open, the boundaries of the proposed or reorganized district as finally adopted, and the object of the election, and the notice shall also be posted for ten days in ten public places in the proposed or reorganized district. The proposition shall be expressed on the ballots in the following terms:

@i6!tp1

Sewer District!w× !trYES!sc ,001¨

Sewer District!w× !trNO!sc ,002¨

!te

!ixor in the reorganization of a district, the proposition shall be expressed on the ballot in the following terms:

@i6!tp1

Sewer District Reorganization!w× !trYES!sc ,001¨

Sewer District Reorganization!w× !trNO!sc ,002¨!te!ix

giving in each instance the name of the district as decided by the board.

At the same election the county ((~~commissioners~~)) legislative authority shall submit a proposition to the voters, for their approval or rejection, authorizing the sewer district, if formed, to levy at the earliest time permitted by law on all property located in the district a general tax for one year, in excess of the tax limitations provided by law, in the amount specified in the petition to create the district, not to exceed one dollar and twenty-five cents per thousand dollars of assessed value, for general preliminary expenses of the district, said proposition to be expressed on the ballots in the following terms:

@i6!tp1

One year .... dollars and .... cents per thousand dollars of assessed value tax!w× !trYES!sc ,001¨!sc ,002

One year .... dollars and .... cents per thousand dollars of assessed value tax!w× !trNO!sc ,002¨!sc ,002

!te

!ixSuch proposition to be effective must be approved by a majority of at least three-fifths of the electors thereof voting on the proposition in the manner set forth in Article VII, section 2(a) of the Constitution of this state, as amended ((~~by Amendment 59 and as thereafter amended~~)).

Sec. 51. Section 3, chapter 114, Laws of 1929 as last amended by section 4, chapter 33, Laws of 1987 and RCW 57.04.050 are each amended to read as follows:

Upon entry of the findings of the final hearing on the petition if one or more county legislative authorities find that the proposed district will be conducive to the public health, welfare, and convenience and be of special benefit to the land therein, they shall by resolution call a special election to be held not less than thirty days from the date of the resolution, and cause to be published a notice of the election for four successive weeks in a newspaper of general circulation in the proposed district, which notice shall state the hours during which the polls will be open, the boundaries of the district as finally adopted and the object of the election, and the notice shall also be posted for ten days in ten public places in the proposed district. In submitting the proposition to the voters, it shall be expressed on the ballots in the following terms:

@i6!tp1

Water District!w× !trYES!sc ,001¨

Water District!w× !trNO!sc ,002¨

!te

!ixgiving the name of the district as provided in the petition.

At the same election a proposition shall be submitted to the voters, for their approval or rejection, authorizing the water district, if formed, to levy at the earliest time permitted by law on all property located in the district a general tax for one year, in excess of the limitations provided by law, in the amount specified in the petition to create the district, not to exceed one dollar and twenty-five cents per thousand dollars of assessed value, for general preliminary expenses of the district, said proposition to be expressed on the ballots in the following terms:

@i6!tp1

One year .......... dollars and .......... cents per thousand dollars of assessed value tax!w× !trYES!sc ,001¨

One year .......... dollars and .......... cents per thousand dollars of assessed value tax!w× !trNO!sc ,002¨

!te

Sec. 52. Section 13, chapter 22, Laws of 1982 1st ex. sess. as amended by section 4, chapter 131, Laws of 1984 and RCW 67.38.130 are each amended to read as follows:

The governing body of a cultural arts, stadium and convention district may levy or cause to levy the following ad valorem taxes:

(1) ((Regular ad valorem property tax levies in an amount equal to twenty-five cents or less per thousand dollars of the assessed value of property in the district in each year for six consecutive years when specifically authorized so to do by a majority of at least three-fifths of the electors thereof approving a proposition authorizing the levies submitted at a general or special election, at which election the number of persons voting "yes" on the proposition shall constitute three-fifths of a number equal to forty percentum of the total votes cast in such taxing district at the last preceding general election; or by a majority of at least three-fifths of the electors thereof voting on the proposition when the number of electors voting yes on the proposition exceeds forty percentum of the total votes cast in such taxing district in the last preceding general election. Ballot propositions shall conform with RCW 29.30.111.

In the event a cultural arts, stadium and convention district is levying property taxes, which in combination with property taxes levied by other taxing districts subject to the one percent limitation provided for in Article VII, section 2, of our state Constitution result in taxes in excess of the limitation provided for in RCW 84.52.043, the cultural arts, stadium and convention district property tax levy shall be reduced or eliminated before the property tax levies of other taxing districts are reduced: PROVIDED, That no cultural arts, stadium, and convention district may pledge anticipated revenues derived from the property tax herein authorized as security for payments of bonds issued pursuant to subsection (1) of this section: PROVIDED, FURTHER, That such limitation shall not apply to property taxes approved pursuant to subsections (2) and (3) of this section.

~~The limitation in RCW 84.55.010 shall apply to levies after the first levy authorized under this section following the approval of such levy by voters pursuant to this section.~~

~~(2)~~)) An annual excess ad valorem property tax or taxes for general district purposes when authorized by the district voters in the manner prescribed by section 2, Article VII of the Constitution and by RCW 84.52.052.

((~~(3)~~)) (2) Multi-year excess ad valorem property tax levies used to retire general obligation bond issues when authorized by the district voters in the manner prescribed by section 2, Article VII of the Constitution and by RCW 84.52.056.

((The district shall include in its regular property tax levy for each year a sum sufficient to pay the interest and principal on all outstanding general obligation bonds issued without voter approval pursuant to RCW 67.38.110 and may include a sum sufficient to create a sinking fund for the redemption of all outstanding bonds.))

Sec. 53. Section 15, chapter 238, Laws of 1967 as last amended by section 84, chapter 195, Laws of 1973 1st ex. sess. and RCW 70.94.091 are each amended to read as follows:

An activated authority shall have the power to levy additional taxes in excess of the constitutional and/or statutory tax limitations for any of the authorized purposes of such activated authority, not in excess of twenty-five cents per thousand dollars of assessed value in each year for up to a ((~~year~~)) six-year period when authorized so to do by the electors of such authority by a three-fifths majority of those voting on the proposition at a special election, to be held in the year in which the levy is made, in the manner set forth in Article VII, section 2 (a) of the Constitution of this state, as amended ((~~by Amendment 59 and as thereafter amended~~)). Nothing herein shall be construed to prevent holding the foregoing special election at the same time as that fixed for a general election. The expense of all special elections held pursuant to this section shall be paid by the authority.

Sec. 54. Section 18, chapter 1, Laws of 1988 ex. sess. and RCW 84.52.052 are each amended to read as follows:

The limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 shall not prevent the levy of additional taxes by any taxing district except school districts in which a larger levy is necessary in order to prevent the impairment of the obligation of contracts. The state and any county, metropolitan park district, park and recreation service area, park and recreation district, sewer district, water district, solid waste disposal district, public facilities district, flood control zone district, county rail district, service district, public hospital district, road district, rural county library district, island library district, intercounty rural library district, fire protection district, cemetery district, emergency medical service district, city, town, or cultural arts, stadium, and convention district may levy taxes at a rate or rates in excess of the rate specified in RCW 84.52.050 through 84.52.056 and RCW 84.52.043, or RCW 84.55.010 through 84.55.050, when authorized so to do by the electors of the state or such county, metropolitan park district, park and recreation service area, park and recreation district, sewer district, water district, solid waste disposal district, public facilities district, flood control zone district, county rail district, service district, public hospital district, road district, rural county library district, island library district, intercounty rural library district, fire protection district, cemetery district, emergency medical service district, city, town, or cultural arts, stadium, and convention district in the manner set forth in Article VII, section 2(a) of the Constitution of this state, as ((~~amended by Amendment 64 and as thereafter~~)) amended, at a special or general election to be held in the year in which the levy is made.

A special election may be called and the time therefor fixed by the state legislature, or the county legislative authority, or council, board of commissioners, or other governing body of any metropolitan park district, park and recreation service area, park and recreation district, sewer district, water district, solid waste disposal district, public facilities district, flood control zone district, county rail district, service district, public hospital district, road district, rural county library district, island library district, intercounty rural library district, fire protection district, cemetery district, emergency medical service district, city, town, or cultural arts, stadium, and convention district, by giving notice thereof by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authorizing such excess levy or levies shall be submitted in such form as to enable the voters favoring the proposition to vote "yes" and those opposed thereto to vote "no."

Sec. 55. Section 3, chapter 325, Laws of 1977 ex. sess. as last amended by section 103, chapter 2, Laws of 1987 1st ex. sess. and RCW 84.52.053 are each amended to read as follows:

The limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 shall not prevent the levy of additional taxes by school districts, when authorized so to do by the electors of such school district in the manner and for the purposes and number of years allowable under Article VII, section 2(a) of the Constitution of this state, as ((~~amended by Amendment 79 and as thereafter~~)) amended, at a special or general election to be held in the year in which the levy is made or, in the case of a proposition authorizing two-year through six-year levies for maintenance and operation support of a school district, or ((~~authorizing two-year through six-year levies~~)) to support the construction, modernization, or remodeling of school facilities, or both, at a special or general election to be held in the year in which the first annual levy is made: PROVIDED, That once additional tax levies have been authorized for maintenance and operation support of a school district for a ((~~two year~~)) period of from two to six years, no further additional tax levies for maintenance and operation support of the district for that period may be authorized.

A special election may be called and the time therefor fixed by the board of school directors, by giving notice thereof by publication in the manner provided by law for giving notices of general elections, at which special election the proposition authorizing such excess levy shall be submitted in such form as to enable the voters favoring the proposition to vote "yes" and those opposed thereto to vote "no".

Sec. 56. Section 84.52.056, chapter 15, Laws of 1961 as last amended by section 104, chapter 195, Laws of 1973 1st ex. sess. and RCW 84.52.056 are each amended to read as follows:

Any municipal corporation otherwise authorized by law to issue general obligation bonds for capital purposes may, at an election duly held after giving notice thereof as required by law, authorize the issuance of general obligation bonds for capital purposes only, which shall not include the replacement of equipment, and provide for the payment of the principal and interest of such bonds by annual levies in excess of the tax limitations contained in RCW 84.52.050 to 84.52.056, inclusive and RCW 84.52.043. Such an election shall not be held oftener than twice a calendar year, and the proposition to issue any such bonds and to exceed said tax limitation must receive the affirmative vote of a three-fifths majority of those voting on the proposition and the total number of persons voting at such election must constitute not less than forty percent of the voters in said municipal corporation who voted at the last preceding general state election.

Any taxing district shall have the right by vote of its governing body to refund any general obligation bonds of said district issued for capital purposes only, and to provide for the interest thereon and amortization thereof by annual levies in excess of the tax limitations provided for in RCW 84.52.050 to 84.52.056, inclusive and RCW 84.52.043.

The ballot proposition for the imposition of property taxes under this section shall indicate that approval is being sought for the imposition of excess property tax levies sufficient to retire the particular dollar value of general obligation bonds, and need not describe a dollar amount of the tax levies, nor the dollar rates of the tax levies.

Sec. 57. Section 84.69.020, chapter 15, Laws of 1961 as last amended by section 1, chapter 228, Laws of 1981 and RCW 84.69.020 are each amended to read as follows:

On order of the board of county commissioners or other county legislative authority of any county, ad valorem taxes paid before or after delinquency shall be refunded if they were:

(1) Paid more than once; or

(2) Paid as a result of manifest error in description; or

(3) Paid as a result of a clerical error in extending the tax rolls; or

(4) Paid as a result of other clerical errors in listing property; or

(5) Paid with respect to improvements which did not exist on assessment date; or

(6) Paid under levies or statutes adjudicated to be illegal or unconstitutional; or

(7) Paid as a result of mistake, inadvertence, or lack of knowledge by any person exempted from paying real property taxes or a portion thereof pursuant to RCW 84.36.381 through 84.36.389, as now or hereafter amended; or

(8) Paid or overpaid as a result of mistake, inadvertence, or lack of knowledge by either a public official or employee or by any person paying the same or paid as a result of mistake, inadvertence, or lack of knowledge by either a public official or employee or by any person paying the same with respect to real property in which the person paying the same has no legal interest; or

(9) Paid on the basis of an assessed valuation which was appealed to the county board of equalization and ordered reduced by the board; or

(10) Paid on the basis of an assessed valuation which was appealed to the state board of tax appeals and ordered reduced by the board: PROVIDED, That the amount refunded under subsections (9) and (10) shall only be for the difference between the tax paid on the basis of the appealed valuation and the tax payable on the valuation adjusted in accordance with the board's order; or

(11) Paid as a state property tax levied upon county assessed property, the assessed value of which has been established by the state board of tax appeals for the year of such levy: PROVIDED, HOWEVER, That the amount refunded shall only be for the difference between the state property tax paid and the amount of state property tax which would, when added to all other property taxes within the one percent limitation of Article VII, section 2 ((~~(Amendment 59)~~)) of the state Constitution, as amended, equal one percent of the assessed value established by the board; or

(12) Paid on the basis of an assessed valuation which was adjudicated to be unlawful or excessive: PROVIDED, That the amount refunded shall be for the difference between the amount of tax which was paid on the basis of the valuation adjudged unlawful or excessive and the amount of tax payable on the basis of the assessed valuation determined as a result of the proceeding.

No refunds under the provisions of this section shall be made because of any error in determining the valuation of property, except as authorized in subsections (9), (10), (11), and (12).

NEW SECTION. Sec. 58. A new section is added to chapter 84.52 RCW to read as follows:

Any county, city, town, fire protection district, hospital district, or emergency medical services district that has received voter approval for a regular property tax levy under RCW 84.52.069 to be imposed in 1989, for collection in 1990, may continue to impose the levy in 1989, for collection in 1990. However, this levy shall be reduced or eliminated for property taxes that exceed the limitation contained in RCW 84.52.050. Levies under RCW 84.52.069 shall not be imposed after 1989 levies are imposed for collection in 1990.

NEW SECTION. Sec. 59. The following acts or parts of acts are each repealed:

(1) Section 29.07.030, chapter 9, Laws of 1965 andRCW 29.07.030;

(2) Section 3, chapter 131, Laws of 1984 and RCW 29.30.111;

(3) Section 9, chapter 131, Laws of 1984 and RCW 36.68.525;

(4) Section 18, chapter 210, Laws of 1981, section 6, chapter 131, Laws of 1984 and RCW 36.69.145;

(5) Section 21, chapter 6, Laws of 1947 and RCW 68.52.290;

(6) Section 23, chapter 6, Laws of 1947, section 77, chapter 195, Laws of 1973 1st ex. sess. and RCW 68.52.310;

(7) Section 6, chapter 39, Laws of 1983 1st ex. sess., section 9, chapter 25, Laws of 1984 and RCW 70.05.132;

(8) Section 5, chapter 39, Laws of 1983 1st ex. sess. and RCW 70.05.145;

(9) Section 6, chapter 46, Laws of 1949, section 3, chapter 57, Laws of 1980 and RCW 70.08.080;

(10) Section 7, chapter 46, Laws of 1949 and RCW 70.08.090;

(11) Section 10, chapter 46, Laws of 1949 and RCW 70.08.100;

(12) Section 11, chapter 46, Laws of 1949 and RCW 70.08.110;

(13) Section 14, chapter 264, Laws of 1945, section 3, chapter 218, Laws of 1971 ex. sess., section 61, chapter 186, Laws of 1984 and RCW 70.44.130;

(14) Section 4, chapter 183, Laws of 1945, section 7, chapter 51, Laws of 1967 ex. sess. and RCW 70.46.040;

(15) Section 8, chapter 274, Laws of 1988 and RCW 84.52.0501;

(16) Section 9, chapter 274, Laws of 1988 and RCW 84.52.0502;

(17) Section 1, chapter 200, Laws of 1979 ex. sess., section 5, chapter 131, Laws of 1984, section 1, chapter 348, Laws of 1985 and RCW 84.52.069; and

(18) Section 7, chapter 138, Laws of 1987, section 6, chapter 274, Laws of 1988 and RCW 84.52.100.

NEW SECTION. Sec. 60. Sections 1 through 33, 38 through 57, and 59 of this act shall take effect immediately, if the proposed amendment to Article VII, section 2 of the state Constitution, authorizing excess levies to be approved by the voters for up to a six consecutive year period and to place library district property tax levies above the one percent aggregate limitation on regular property tax levies, is validly submitted and is approved and ratified by the voters of the state at a general election held in November 1989. Sections 1 through 33, 38 through 57, and 59 of this act shall be void in their entirety, if this proposed constitutional amendment is not so approved and ratified.

NEW SECTION. Sec. 61. If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.