S-4955               _______________________________________________

                                         SUBSTITUTE SENATE BILL NO. 6639

                        _______________________________________________

                                                                          C 005 L 90 E1

State of Washington                               51st Legislature                              1990 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators McDonald, McMullen, Bluechel, Niemi, Patrick, Warnke, Metcalf, Vognild, Bailey, Conner, Talmadge, Rinehart, Williams, Murray, Moore and von Reichbauer)

Read first time 2/6/90.

AN ACT Relating to real estate excise taxes for the acquisition of local conservation areas; amending RCW 82.46.040 and 82.46.060; adding a new section to chapter 36.32 RCW; adding a new section to chapter 82.46 RCW; and creating a new section.

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

NEW SECTION. Sec. 1.     The purpose 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.  The authorities provided in this act are supplemental, and shall not be construed to limit otherwise existing authorities.

NEW SECTION. Sec. 2.  A new section is added to chapter 36.32 RCW to read as follows:

          The legislative authority of each county may acquire a fee simple interest, or lesser interest, in conservation areas in the county and may maintain the conservation areas.  The conservation areas may be acquired and maintained with moneys obtained from the excise tax under section 3 of this act, or any other moneys available for such purposes.

          As used in this section, 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 that are important to preserve flora and fauna.

NEW SECTION. Sec. 3.  A new section is added to chapter 82.46 RCW to read as follows:

          (1) Subject to subsection (2) of this section, the legislative authority of any county may impose an additional excise tax on each sale of real property in the county at a rate not to exceed one percent of the selling price.  The proceeds of the tax shall be used exclusively for the acquisition and maintenance of conservation areas.

          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.

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

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

          (a) The adoption of a resolution by the county legislative authority of the county 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 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 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.

          (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) As used in this section, "conservation area" has the meaning given under section 2 of this act.

        Sec. 4.  Section 14, chapter 49, Laws of 1982 1st ex. sess. and RCW 82.46.040 are each amended to read as follows:

          Any tax imposed under RCW 82.46.010 or section 3 of this 1990 act and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.

        Sec. 5.  Section 16, chapter 49, Laws of 1982 1st ex. sess. and RCW 82.46.060 are each amended to read as follows:

          Any taxes imposed under RCW 82.46.010 or section 3 of this 1990 act shall be paid to and collected by the treasurer of the county within which is located the real property which was sold.  The treasurer shall act as agent for any city within the county imposing the tax.  The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales.  A receipt issued by the county treasurer for the payment of the tax imposed under RCW 82.46.010 or section 3 of this 1990 act shall be evidence of the satisfaction of the lien imposed in RCW 82.46.040 and may be recorded in the manner prescribed for recording satisfactions of mortgages.  No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the treasurer.