H-4949              _______________________________________________

                                                   HOUSE BILL NO. 3036

                        _______________________________________________

State of Washington                               51st Legislature                        1990 First Special Session

By Representatives Haugen, Wang and Holland

Read first time 3/27/90.

AN ACT Relating to taxation of real property; and amending RCW 82.46.050 and 82.46.---.

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

        Sec. 1.  Section 3, chapter ..., Laws of 1990 (SSB 6639) and RCW 82.46.---!sc ,001 are each amended to read as follows:

          (1) Subject to subsection (2) of this section, the ((legislative authority)) governing body of any city or county may impose an additional excise tax on each sale of real property in the unincorporated areas of the county for the county tax and in the corporate limits of the city for the city tax at a rate not to exceed three quarters of one percent of the selling price.  The proceeds of the tax shall be used exclusively for one or more of the following purposes:

(a) The acquisition and maintenance of conservation areas as defined in RCW --.--.--- (section 2 of SSB 6639);

(b) Any criminal justice activity, including but not limited to, jails and correctional facilities, courts, law enforcement, prosecution, public defense, probation, and community service by offenders; and

(c) Financing projects for the planning, acquisition, and construction of parks, streets and roads, common schools, water systems, or storm and sanitary sewage systems that are necessary to service impacts associated with growth.

(2) The taxes imposed under this subsection shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW((, except:

          (a) The tax shall be the obligation of the purchaser; and

          (b) The tax does not apply to the acquisition of conservation areas by the county.

          The county may 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)).

(3) The tax shall take effect thirty days after the election at which the taxes are authorized.

          (((2))) (4) No tax may be imposed under subsection (1) of this section unless approved by a majority of the voters of the county or city voting thereon for a specified period, purpose, and maximum rate after:

          (a) The adoption of a resolution by the ((county legislative authority)) governing body of the county or city proposing this action; or

          (b) The filing of a petition proposing this action ((with the county auditor, which petition is)) signed by ((county)) voters at least equal in number to ten percent of the total number of voters in the county or city who voted at the last preceding general election.

(5) The ballot proposition shall be submitted to the voters ((of the county)) at the next general election occurring at least sixty days after a petition is filed, or at any special election prior to this general election that has been called for such purpose by the ((county legislative authority)) governing body.

          (((3) 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 if the proposal is initiated by resolution of the county legislative authority, or within six months after the tax has been authorized by the voters if the proposal is initiated by petition.  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 this plan.

          (4))) (6) As used in this section, (("conservation area" has the meaning given under section 2 of this act)) "city" means city or town.

        Sec. 2.  Section 15, chapter 49, Laws of 1982 1st ex. sess. and RCW 82.46.050 are each amended to read as follows:

          The taxes levied under RCW 82.46.010 or 82.46.--- (section 1 of this act) are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages.  Resort to one course of enforcement is not an election not to pursue the other.