H-3592              _______________________________________________

                                                   HOUSE BILL NO. 2588

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By Representatives Spanel, Van Luven, K. Wilson, Ferguson, Locke, Youngsman, Nelson, Morris, Cole, Rust, Sprenkle, Fraser and Brekke

Read first time 1/15/90 and referred to Committee on Revenue.

AN ACT Relating to conservation areas; adding new sections to chapter 36.32 RCW; and adding a new section to chapter 82.46 RCW.

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

NEW SECTION. Sec. 1.     The purpose of sections 1 through 4 of this act is to provide a mechanism for the acquisition and maintenance of conservation areas through an orderly process that is approved by the voters of a county.

          As used in sections 1 through 4 of this act, the term "conservation area" means land and water that has environmental, agricultural, aesthetic, cultural, scientific, historic, scenic, or low-intensity recreational value for existing and future generations, and includes, but is not limited to, open spaces, wetlands, marshes, aquifer recharge areas, shoreline areas, natural areas, and other lands and waters which are important to preserve flora and fauna.

NEW SECTION. Sec. 2.     The legislative authority of each county is authorized to acquire the fee simple interest, or lesser interest, in conservation areas throughout the entire county, and maintain such conservation areas, with the use of moneys obtained from the excise tax authorized to be imposed under sections 3 and 4 of this act, and any other moneys available for such purposes.

NEW SECTION. Sec. 3.     A ballot proposition shall be submitted to the voters of the county authorizing the imposition of the excise tax authorized under section 4 of this act for a specified period and maximum rate of the tax upon either:  (1) The adoption of a resolution by the county legislative authority of the county proposing this action; or (2) the filing of a petition proposing this action with the county auditor, which petition has been signed by county voters at least equal in number to ten percent of the total number of voters in the county who voted at the last preceding general election.  The ballot proposition shall be submitted to the voters of the county at the next general election occurring sixty or more days after such a petition with sufficient valid signatures has been filed, or at any special election prior to this general election that has been called for such purpose by the county legislative authority.  Approval of the ballot proposition shall be by simple majority vote of the voters voting on the proposition.

          A plan for the expenditure of the excise tax proceeds shall be prepared by the county legislative authority at least sixty days before the election date if the proposal is initiated by resolution of the county legislative authority, or within six months after the tax has been authorized by voters if the proposal is initiated by petition of the voters.  Prior to the adoption of this plan, the elected officials of cities located within the county shall be consulted and a public hearing shall be held to obtain public input.  The proceeds of this excise tax must be expended in conformance with the conservation area plan.

NEW SECTION. Sec. 4.  A new section is added to chapter 82.46 RCW to read as follows:

          In addition to the taxes authorized under chapter 82.45 RCW and RCW 82.46.010, the legislative authority of any county may impose an excise tax on each sale of real property throughout the entire county at a rate not to exceed one percent of the selling price for the period specified in its ordinance and use the proceeds of this tax exclusively for the acquisition and maintenance of conservation areas if county voters authorize the imposition of this excise tax as provided under section 3 of this act.  The purchaser shall be liable for payment of this tax.

          The taxes imposed under this section shall be imposed in the same manner, on the same occurrences, and shall be subject to the same conditions, as a sale of real property under chapter 82.45 RCW, except:  (1) That it shall be the obligation of the purchaser to pay the tax; and (2) the acquisition of such property by the county shall not be subject to the tax.  The county may, at its option, enforce the obligation through an action of debt against the purchaser or may foreclose the lien on the property in the same manner prescribed for the foreclosure of mortgages.  The collection of such taxes shall commence on the next first day of a month that occurs at least thirty days after the election at which such taxes were authorized.

NEW SECTION. Sec. 5.     The authorities provided in sections 1 through 4 of this act are supplemental, and shall not be construed to limit otherwise existing authorities.

NEW SECTION. Sec. 6.     Sections 1 through 3 and 5 of this act are each added to chapter 36.32 RCW.