BP BHEAD INT S

AN ACT Relating to parks; amending RCW 36.69.140 and 36.69.145; and creating a new section.

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

NEW SECTION. Sec. 1. The intent of the legislature by enacting sections 2 and 3 of chapter . . ., Laws of 1993 (this act) is:

(1) To allow park and recreation districts to place more than one excess levy on the same ballot, allowing districts to give voters the opportunity to vote on separate issues, such as for operating and capital funds, at the same election, thereby reducing election costs; and

(2) To increase the amount a park and recreation district may collect through a six-year property tax levy from a maximum of fifteen cents per thousand dollars of assessed value to a maximum of seventy-five cents per thousand dollars of assessed value. This would allow for a more stable funding source for park and recreation districts at a realistic tax rate and reduce the need for holding excess levy elections on an annual or biannual basis. In addition, it would level out the collection of taxes over each of six years rather than the practice now of collecting in one year to fund two years.

Sec. 2. RCW 36.69.140 and 1984 c 186 s 30 are each amended to read as follows:

A park and recreation district shall have the power to levy ((an)) excess ((~~levy~~)) levies upon the property included within the district, in the manner prescribed by Article VII, section 2, of the Constitution and by RCW 84.52.052((~~. Such excess levy may be either~~)) for operating funds ((~~or for~~)), capital outlay funds, ((~~or for a~~)) and cumulative reserve funds. A park and recreation district may issue general obligation bonds for capital purposes only, not to exceed an amount, together with any outstanding nonvoter approved general obligation indebtedness equal to three-eighths of one percent of the value of the taxable property within such district, as the term "value of the taxable property" is defined in RCW 39.36.015. A park and recreation district may additionally issue general obligation bonds equal to one and one-fourth percent of the value of the taxable property within the district, as the term "value of the taxable property" is defined in RCW 39.36.015, when such bonds are approved by three-fifths of the voters of the district at a general or special election called for that purpose and may provide for the retirement thereof by levies in excess of dollar rate limitations in accordance with the provisions of RCW 84.52.056. When authorized by the voters of the district, the district may issue interest bearing warrants payable out of and to the extent of excess levies authorized in the year in which the excess levy was approved. These elections shall be held as provided in RCW 39.36.050. Such bonds and warrants shall be issued and sold in accordance with chapter 39.46 RCW.

Sec. 3. RCW 36.69.145 and 1984 c 131 s 6 are each amended to read as follows:

(1) A park and recreation district may impose regular property tax levies in an amount equal to ((~~fifteen~~)) seventy-five cents or less per thousand dollars of assessed value of property in the district in each year for ((~~five~~)) six consecutive years when specifically authorized so to do by a majority of at least three-fifths of the voters thereof approving a proposition authorizing the levies submitted at a special election or at the regular election of the district, at which election the number of persons voting "yes" on the proposition shall constitute three-fifths of a number equal to forty per centum of the total votes cast in such district at the last preceding general election when the number of electors voting on the proposition does not exceed forty per centum of the total votes cast in such taxing district in the last preceding general election; or by a majority of at least three-fifths of the electors thereof voting on the proposition if the number of electors voting on the proposition exceeds forty per centum of the total votes cast in such taxing district in the last preceding general election. A proposition authorizing the tax levies shall not be submitted by a park and recreation district more than twice in any twelve-month period. Ballot propositions shall conform with RCW 29.30.111. In the event a park and recreation district is levying property taxes, which in combination with property taxes levied by other taxing districts subject to the one percent limitation provided for in Article 7, section 2, of our state Constitution result in taxes in excess of the limitation provided for in RCW 84.52.043, the park and recreation district property tax levy shall be reduced or eliminated before the property tax levies of other taxing districts are reduced.

(2) The limitation in RCW 84.55.010 shall not apply to the first levy imposed under this section following the approval of the levies by the voters under subsection (1) of this section.