AN ACT Relating to law enforcement service districts; and adding a new chapter to Title 36 RCW.

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

NEW SECTION. Sec. 1. One or more law enforcement service districts may be created in the unincorporated area of a county to finance the provision of additional levels of law enforcement as provided in this chapter. A law enforcement service district shall be a quasi-municipal corporation, an independent taxing "authority" within the meaning of section 1, Article 7 of the Constitution, and a "taxing district" within the meaning of section 2, Article 7 of the Constitution.

A law enforcement service district shall constitute a body corporate and shall possess all the usual powers of a corporation for public purposes including, but not limited to, the authority to hire employees, staff, and services, to enter into contracts, to accept and expend or use gifts, grants, and donations, and to sue and be sued as well as all other powers that may now or hereafter be specifically conferred by statute.

The members of the county legislative authority, acting ex officio and independently, shall compose the governing body of a law enforcement service district, and the county treasurer shall act as the ex officio treasurer of the service district. The voters of a law enforcement service district shall be all registered voters residing in the service district.

NEW SECTION. Sec. 2. The creation of a law enforcement service district shall be initiated by either resolution of the county legislative authority, or petition of registered voters, proposing the creation of the service district. A petition shall be filed with the county legislative authority and must be signed by registered voters residing in the proposed service district equal in number to at least ten percent of the voters voting within the boundaries of the proposed service district at the last general election. Both a petition and a resolution shall describe the boundaries of the proposed law enforcement service district.

The county legislative authority shall hold a public hearing on the proposed law enforcement service district if the petition includes sufficient valid signatures, or such a resolution is adopted. Notice of the public hearing shall be published, at least once, not less than ten days prior to the hearing in a newspaper of general circulation in the proposed service district. The county legislative authority shall hear objections from any affected person and may alter the proposed boundaries. If the county legislative authority adds additional areas to be included in the proposed service district, a further public hearing shall be held, with notice published as for the original public hearing.

A special election shall be called by the county legislative authority, at one of the dates specified in RCW 29.13.020, to authorize the establishment of the law enforcement service district and establish the maximum rate or rates of excise taxes that may be imposed by the service district, if after the public hearing the county legislative authority finds the creation of the service district to be in the public interest. The county legislative authority shall establish the maximum rate or rates and describe the particular excise tax or taxes, subject to limitations provided for in section 4 of this act. A single ballot proposition shall include language both authorizing the creation of the law enforcement service district and authorizing the service district to impose an excise tax or taxes up to a specified rate or rates equal to or less than those allowed in section 5 of this act. The law enforcement service district shall be established by resolution of the county legislative authority if this ballot proposition is approved by a simple majority of the voters voting on the proposition. This service district shall be authorized to impose the excise tax or taxes not to exceed the maximum rate or rates described in the ballot proposition.

NEW SECTION. Sec. 3. An unincorporated area adjacent to an existing law enforcement service district may be annexed to the service district. The process of such an annexation shall be in the same manner as for the original creation of a law enforcement service district, with the ballot proposition describing a maximum rate or rates of excise taxes which is then authorized for the service district. Whenever territory located within a law enforcement service district is incorporated or annexed into a city or town, the area shall be removed from the law enforcement service district.

A law enforcement service district may be dissolved five or more years after adoption of the resolution establishing the service district by following the same process as provided for the creation of a service district upon the petition of registered voters.

NEW SECTION. Sec. 4. The governing body of a law enforcement service district may submit a ballot proposition to the voters of the service district to authorize an increased maximum rate or rates of excise taxes, or a new excise tax not previously authorized. Approval of the ballot proposition shall be by simple majority of the voters voting on the ballot proposition.

NEW SECTION. Sec. 5. A law enforcement service district may impose excise taxes as follows, if authorized by the service district voters:

(1) An excise tax on households within the service district not to exceed five dollars per month per household; and

(2) An excise tax on businesses within the service district, not to exceed twenty-five dollars per month per business.

A service district shall have full authority to establish reasonable classes of households or businesses and exempt one or more classes from the taxes or subject members of these classes to varying rates. The excise taxes shall be billed and collected at times and in the manner fixed and determined by the service district, which may include mailing the excise tax notices with the annual property tax statement and collecting the excise taxes at the same times property taxes are collected. A service district shall have a lien for delinquent excise taxes on the real property on which the business or household is located, which lien shall be subject to the same penalties and charges and the same collection procedures as for delinquent water or sewer charges under chapter 36.94 RCW. Liens for these taxes shall be superior to all liens, except liens for general taxes.

Tax receipts received by a law enforcement service district shall be placed in a special fund to be used exclusively for financing the provision of additional levels of law enforcement in the service district.

NEW SECTION. Sec. 6. A law enforcement service district shall not provide law enforcement services itself but shall contract with a county for the provision of additional levels of law enforcement within the service district. The county sheriff shall be the chief law enforcement officer and shall be in charge of the law enforcement personnel in a law enforcement service district.

NEW SECTION. Sec. 7. Sections 1 through 6 of this act shall constitute a new chapter in Title 36 RCW.