AN
ACT Relating to tax exemptions for small irrigation districts; amending RCW
82.04.312 and 82.16.042; providing an effective date; and providing expiration
dates.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.04.312 and 1997 c 407 s 2 are each amended to read as follows:
(1)
This chapter does not apply to amounts received for water services supplied by
a water-sewer district established under Title 57 RCW or by an irrigation
district established under Title 87 RCW that ((has been certified by the
department of health as)):
(a)
((Having)) Has less than one thousand five hundred connections;
and
(b)
((Charging)) Charges residential water rates that exceed one
hundred twenty-five percent of the state-wide average residential water
rate published on or before July 1st of each year by the department of
health.
(2)
This chapter does not apply to amounts received for water services supplied by
a water system that ((has been certified by the department of health as)):
(a)
((Being)) Is operated or owned by a qualified satellite management
agency under RCW 70.116.134;
(b)
((Having)) Has less than two hundred connections; and
(c)
((Charging)) Charges residential water rates that exceed one
hundred twenty-five percent of the state-wide average residential water
rate published on or before July 1st of each year by the department of
health.
(3)
To receive an exemption under this section, the water system or irrigation
district shall supply to the department of ((health)) revenue
proof that an amount equal to at least ninety percent of the value of the
exemption shall be expended to repair, equip, maintain, and upgrade the water
system.
(4)
The department of health ((shall certify to the department of revenue the
eligibility of water districts and water systems under this section. In order
to determine eligibility, the department of health may use rate information
provided in surveys and reports produced by the association of Washington
cities, an association of elected officials, or other municipal association to
estimate a state-wide average residential water rate. The department of health
shall update the estimated state-wide average residential water rate by July 1
of each year that this section remains in effect)) may use rate
information provided in surveys and reports produced by the association of
Washington cities, an association of elected officials, or other municipal
association to estimate a state-wide average residential water rate.
(5)
This section expires July 1, ((2003)) 2004.
Sec.
2. RCW
82.16.042 and 1997 c 407 s 3 are each amended to read as follows:
(1)
This chapter does not apply to amounts received for water services supplied by
a water-sewer district established under Title 57 RCW or by an irrigation
district established under Title 87 RCW that ((has been certified by the
department of health as)):
(a)
((Having)) Has less than one thousand five hundred connections;
and
(b)
((Charging)) Charges residential water rates that exceed one
hundred twenty-five percent of the state-wide average residential water
rate published on or before July 1st of each year by the department of
health.
(2)
This chapter does not apply to amounts received for water services supplied by
a water system that ((has been certified by the department of health as)):
(a)
((Being)) Is operated or owned by a qualified satellite
management agency under RCW 70.116.134;
(b)
((Having)) Has less than two hundred connections; and
(c)
((Charging)) Charges residential water rates that exceed one
hundred twenty-five percent of the state-wide average residential water
rate.
(3)
To receive an exemption under this section, the water system or irrigation
district shall supply to the department of ((health)) revenue
proof that an amount equal to at least ninety percent of the value of the
exemption shall be expended to repair, equip, maintain, and upgrade the water
system.
(4)
((The department of health shall certify to the department of revenue the
eligibility of water districts and water systems under this section. In order
to determine eligibility, the department of health may use rate information
provided in surveys and reports produced by the association of Washington
cities, an association of elected officials, or other municipal association to
estimate a state-wide average residential water rate. The department of health
shall update the estimated state-wide average residential water rate by July 1
of each year that this section remains in effect.)) For the purposes of
this section, "state-wide average residential water rate" means the
state-wide average residential water rate published under RCW 82.04.312.
(5)
This section expires July 1, ((2003)) 2004.
NEW SECTION. Sec. 3. This
act takes effect July 1, 1998.
