5638 AMS HAUG 000117

SB 5638 - S AMD TO SNYDER AMD #87 TO SB 5638

By Senator Haugen

NOT ADOPTED 3/15/93 - Roll Call Vote 15-33

On page 5, after line 12, insert the following:

"NEW SECTION. Sec. 12. An additional excise tax is imposed beginning January 1, 1994, on each sale of real property in the state at a rate of one-half of one percent of the selling price. The proceeds of the tax shall be used exclusively for compensation as provided for in this act, the acquisition of a fee simple or lesser interest in conservation areas by counties and for the acquisition of a less than fee simple interest in conservation areas by the state.

(1) The tax must be imposed and collected in the same manner and under the same conditions as the tax under RCW 82.45.060 is imposed and collected, except that the additional tax dos not apply to the acquisition of an interest in conservation areas by the state or a county, city, town, or park district.

(2) The treasurer of a county shall place fifty percent of the receipts from the additional tax imposed under this section into an account established for the county for compensation as provided for in this act or to acquire and maintain conservation areas.

A plan for the expenditure of the county's portion of the excise tax proceeds shall be prepared by the county legislative authority and periodically updated. Prior to the adoption or alteration of this plan, the elected officials of cities and towns located within the county shall be consulted and a public hearing shall be held to obtain public input. The first priority for any funds not used for compensation as required in this act must be the acquisition of interests in conservation areas that are wetlands or agricultural lands. The proceeds of this excise tax that are retained by a county must be expended in conformance with this plan.

(3) The treasurer of each county shall distribute the remaining fifty percent of the receipts from the additional tax imposed under this section to the state treasurer who shall place the moneys into the takings and conservation lands account created under section 13 of this act.

(4) As used in this section, "conservation area" has the meaning given under RCW 36.32.570.

NEW SECTION. Sec. 13. A new section is added to chapter 43.99 RCW to read as follows:

The takings and conservation lands account is created in the state treasury. Moneys received by the state treasurer from collections of the additional excise tax on real estate sales, authorized under section 12 of this act, shall be deposited into the takings and conservation lands account. Moneys in this account will be used to provide compensation as provided for in this act.

(1) At the end of each biennium, unspent funds in the takings and conservation account shall be used by the interagency committee for outdoor recreation only for preparing a conservation areas plan and administering and awarding grants to state agencies or counties to acquire less than fee simple interest in conservation areas, as defined in RCW 36.32.570, except that not more than one percent of amounts administered by the committee may be used for planning and program administration.

(2) The interagency committee for outdoor recreation shall adopt and periodically update a plan identifying conservation areas in which the state is to acquire interests, and shall award grants for the acquisition of interests in these identified conservation areas to counties and state agencies, including, but not limited to, the department of wildlife, department of fisheries, department of natural resources, and the state parks and recreation commission. The first priority for these expenditures shall be to acquire interests in conservation areas that are wetlands or agricultural lands.

(3) The interagency committee for outdoor recreation shall coordinate its efforts with counties acquiring and maintaining conservation areas under section 12 of this act.

Sec. 14. RCW 82.46.070 and 1990 1st ex.s. c 5 s 3 are each amended 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 RCW 36.32.570.

(5) This section shall apply only to counties that have imposed the tax authorized by this section before January 1, 1994."

Renumber the remaining sections consecutively and correct internal references accordingly.

SB 5638 - S AMD TO SNYDER AMD #87 TO SB 5638

By Senator Haugen

On page 5, beginning on line 19, strike everything through "RCW" on line 21 and insert "amending RCW 82.46.070 and 84.40.030; adding a new section to chapter 82.45 RCW; adding a new section to chapter 43.99 RCW; and adding new sections to chapter 84.40 RCW."