H-3862              _______________________________________________

                                                   HOUSE BILL NO. 2780

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By Representatives Fraser, Belcher, Haugen, Brumsickle, Sayan, Wang, Bowman and Holland

Read first time 1/19/90 and referred to Committee on Local Government.

AN ACT Relating to levies; amending RCW 84.55.070; and adding a new section to chapter 84.52 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 84.52 RCW to read as follows:

          (1) Annually, at the time required by law for the levying of taxes for county purposes, the proper county officers required by law to make and enter such tax levies shall make and enter a tax levy or levies, which levy or levies shall be given precedence over all other tax levies for county or taxing district purposes, except levies made under RCW 84.68.040, as follows:

          (a) A levy upon all of the taxable property within the county for the amount of all taxes levied by the county for county or state purposes that were:

          (i) Canceled as uncollectible pursuant to RCW 84.56.240 within the preceding twelve months;

          (ii) Not collected because of a change made, after final certification of the assessment roll; or

          (iii) By an order of the county board of equalization, the state board of tax appeals, or a court of competent jurisdiction, not collected because of a change made, after final certification of the assessment roll.

          (b) A levy upon all of the taxable property of each taxing district within the county for the amount of all taxes levied by the county for the purposes of such taxing district that were:

          (i) Canceled as uncollectible pursuant to RCW 84.56.240 within the preceding twelve months;

          (ii) Not collected because of a change made, after final certification of the assessment roll; or

          (iii) By an order of the county board of equalization, the state board of tax appeals, or a court of competent jurisdiction, not collected because of a change made, after final certification of the assessment roll.

          (2) The levy adjustment in this section shall not be subject to other levy limitations in this chapter.

        Sec. 2.  Section 3, chapter 228, Laws of 1981 as amended by section 2, chapter 28, Laws of 1982 1st ex. sess. and RCW 84.55.070 are each amended to read as follows:

          The provisions of this chapter shall not apply to a levy, including the state levy, or that portion of a levy, made by or for a taxing district for the purpose stated in section 1 of this 1990 act, or made by or for a taxing district for the purpose of funding a property tax refund paid or to be paid pursuant to the provisions of chapter 84.68 RCW or attributable to a property tax refund paid or to be paid pursuant to the provisions of chapter 84.69 RCW, attributable to amounts of state taxes withheld under RCW 84.56.290 or the provisions of chapter 84.69 RCW, or otherwise attributable to state taxes lawfully owing by reason of adjustments made under RCW 84.48.080.