S-1660.1 _______________________________________________
SENATE BILL 5854
_______________________________________________
State of Washington 55th Legislature 1997 Regular Session
By Senators Goings, McCaslin, Haugen, Winsley and Rasmussen
Read first time 02/17/97. Referred to Committee on Government Operations.
AN ACT Relating to charges by fire protection districts; amending RCW 52.18.010, 52.18.020, 52.18.030, 52.18.040, 52.18.050, 52.18.060, 52.18.065, 52.18.070, and 52.18.080; adding a new section to chapter 52.18 RCW; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The intent of this act is to provide fire protection districts with the authority to seek voter approval by supermajority vote of a permanent fire protection district charge, subject to termination by the board of fire commissioners or revocation by the voters. If such a permanent fire protection district charge is approved by the voters, the district may not impose any special or property tax levies during the period in which the permanent fire protection district charge is in effect.
Sec. 2. RCW 52.18.010 and 1990 c 294 s 1 are each amended to read as follows:
The
board of fire commissioners of a fire protection district may by resolution,
for fire protection district purposes authorized by law, fix and impose a ((benefit))
fire protection district charge on personal property and improvements to
real property which are located within the fire protection district on the date
specified and which have or will receive the benefits provided by the fire
protection district, to be paid by the owners of the properties((:
PROVIDED, That)). However, a ((benefit)) fire protection
district charge shall not apply to personal property and improvements to
real property owned or used by any recognized religious denomination or religious
organization as, or including, a sanctuary or for purposes related to the bona
fide religious ministries of the denomination or religious organization,
including schools and educational facilities used for kindergarten, primary, or
secondary educational purposes or for institutions of higher education and all
grounds and buildings related thereto, but not including personal property and
improvements to real property owned or used by any recognized religious
denomination or religious organization for business operations, profit-making
enterprises, or activities not including use of a sanctuary or related to
kindergarten, primary, or secondary educational purposes or for institutions of
higher education. For fire protection district charges authorized for six
or fewer years, the aggregate amount of such ((benefit)) fire
protection district charges in any one year shall not exceed an amount
equal to sixty percent of the operating budget for the year in which the ((benefit))
fire protection district charge is to be collected((: PROVIDED, That)).
However, it shall be the duty of the county legislative authority or
authorities of the county or counties in which the fire protection district is
located to make any necessary adjustments to assure compliance with such
limitation and to immediately notify the board of fire commissioners of any
changes thereof.
A
((benefit)) fire protection district charge imposed shall be
reasonably proportioned to the measurable benefits to property resulting from
the services afforded by the district. It is acceptable to apportion the ((benefit))
fire protection district charge to the values of the properties as found
by the county assessor or assessors modified generally in the proportion that
fire insurance rates are reduced or entitled to be reduced as the result of
providing the services. Any other method that reasonably apportions the ((benefit))
fire protection district charges to the actual benefits resulting from
the degree of protection, which may include but is not limited to the distance
from regularly maintained fire protection equipment, the level of fire
prevention services provided to the properties, or the need of the properties
for specialized services, may be specified in the resolution and shall be subject
to contest on the ground of unreasonable or capricious action or action in
excess of the measurable benefits to the property resulting from services
afforded by the district. The board of fire commissioners may determine that
certain properties or types or classes of properties are not receiving
measurable benefits based on criteria they establish by resolution. A ((benefit))
fire protection district charge authorized by this chapter shall not be
applicable to ((the)) property that is subject to a contract for
services with a fire protection district or to personal property or
improvements to real property of any individual, corporation, partnership,
firm, organization, or association maintaining a fire department and whose fire
protection and training system has been accepted by a fire insurance
underwriter maintaining a fire protection engineering and inspection service
authorized by the state insurance commissioner to do business in this state((,
but such property may be protected by the fire protection district under a
contractual agreement)). For the purposes of this chapter, the term
"charge" means a fire protection district charge as authorized in
this section.
Sec. 3. RCW 52.18.020 and 1990 c 294 s 2 are each amended to read as follows:
The
term "personal property" for the purposes of this chapter shall
include every form of tangible personal property, including but not limited to,
all goods, chattels, stock in trade, estates, or crops: PROVIDED, That all
personal property not assessed and subjected to ad valorem taxation under Title
84 RCW, all property under contract or for which the district is receiving
payment for as authorized by RCW 52.30.020 and all property subject to the
provisions of chapter 54.28 RCW, or all property that is subject to a contract
for services with a fire protection district, shall be exempt from the ((benefit))
fire protection district charge imposed under this chapter((:
PROVIDED FURTHER, That)). However, the term "personal
property" shall not include any personal property used for farming, field
crops, farm equipment, or livestock((: AND PROVIDED FURTHER, That)).
Further, the term "improvements to real property" shall not
include permanent growing crops, field improvements installed for the purpose
of aiding the growth of permanent crops, or other field improvements normally
not subject to damage by fire.
Sec. 4. RCW 52.18.030 and 1990 c 294 s 3 are each amended to read as follows:
The
resolution establishing ((benefit)) fire protection district
charges as specified in RCW 52.18.010 shall specify, by legal geographical
areas or other specific designations, the charge to apply to each property by
location, type, or other designation, or other information that is necessary to
the proper computation of the ((benefit)) fire protection district
charge to be charged to each property owner subject to the resolution. The
county assessor of each county in which the district is located shall determine
and identify the personal properties and improvements to real property which
are subject to a ((benefit)) fire protection district charge in
each fire protection district and shall furnish and deliver to the county
treasurer of that county a listing of the properties with information
describing the location, legal description, and address of the person to whom
the statement of ((benefit)) fire protection district charges is
to be mailed, the name of the owner, and the value of the property and improvements,
together with the ((benefit)) fire protection district charge to
apply to each. These ((benefit)) fire protection district
charges shall be certified to the county treasurer for collection in the same
manner that is used for the collection of fire protection charges for forest
lands protected by the department of natural resources under RCW 76.04.610 and
the same penalties and provisions for collection shall apply.
Sec. 5. RCW 52.18.040 and 1990 c 294 s 4 are each amended to read as follows:
Each
fire protection district shall contract, prior to the imposition of a ((benefit))
fire protection district charge, for the administration and collection
of the ((benefit)) fire protection district charge by each county
treasurer, who shall deduct a percent, as provided by contract to reimburse the
county for expenses incurred by the county assessor and county treasurer in the
administration of the resolution and this chapter. The county treasurer shall
make distributions ((each year)) at least quarterly, as the
charges are collected, in the amount of the ((benefit)) fire
protection district charges imposed on behalf of each district, less the
deduction provided for in the contract.
Sec. 6. RCW 52.18.050 and 1990 c 294 s 5 are each amended to read as follows:
(1)
Any ((benefit)) fire protection district charge authorized by
this chapter shall not be effective unless a proposition to impose the ((benefit))
fire protection district charge is approved by a sixty percent majority
of the voters of the district voting at a general election or at a special
election called by the district for that purpose, held within the fire
protection district. An election held pursuant to this section shall be held not
more than twelve months prior to the date on which the first such charge is to
be assessed((: PROVIDED, That)). However, a ((benefit)) fire
protection district charge approved at an election shall not remain in
effect for a period of more than six years nor more than the number of years
authorized by the voters if fewer than six years unless subsequently reapproved
by the voters. Further, a district in which an existing fire protection
district charge is in effect may submit a proposition to make the charge
permanent, subject to revocation as provided in section 7 of this act and
elimination of the property tax levy authority as provided in RCW 52.18.065.
(2)
The ballot for a proposition requesting authorization to impose the charge
for six or fewer years shall be submitted so as to enable the voters
favoring the authorization of a fire protection district ((benefit))
charge to vote "Yes" and those opposed thereto to vote
"No," and the ballot shall be:
"Shall . . . . . . county
fire protection district No. . . . . be authorized to impose ((benefit))
fire protection district charges each year for . . . .
(insert number of years not to exceed six) years, not to exceed an amount equal
to sixty percent of its operating budget, and be prohibited from imposing an
additional property tax under RCW 52.16.160?
YES NO
G G"
(3) The ballot submitting a proposition to authorize the charge permanently shall be submitted so as to enable the voters favoring the authorization of a fire protection district charge to vote "Yes" and those opposed thereto to vote "No" and the ballot shall be:
"Shall . . . . . . county fire protection district No. . . . be authorized to impose charges permanently subject to revocation or termination, and be prohibited from imposing property taxes under RCW 52.16.080, 52.16.130, 52.16.140, 52.16.160, and 84.52.069?
YES NO
G G"
(4) The total annual charges imposed by a district receiving authorization to impose a permanent fire protection district charge under subsection (3) of this section shall not exceed an amount derived by multiplying the total assessed valuation of the real property within the district by the rate of three dollars and thirty cents per one thousand dollars of assessed valuation.
NEW SECTION. Sec. 7. A new section is added to chapter 52.18 RCW to read as follows:
(1) The board of fire commissioners of a district authorized to impose a fire protection district charge permanently under RCW 52.18.050(3) may decide to terminate the permanent charge if the decision is made at least twelve months prior to the date on which the charges will terminate.
(2) In the event the board is presented with a petition containing verified signatures of ten percent or more of the registered voters of the district calling for revocation of the district's authority to impose a fire protection district charge, the board shall submit a resolution to the county legislative authority or authorities of the county or counties in which the district is located requesting that an election be held. Upon receipt of the resolution, the legislative authority or authorities of the county or counties shall call a special election to be held within the fire protection district at which the following proposition shall be submitted to the voters substantially as follows:
"Shall . . . . . . county fire protection district No. . . . be required to discontinue the charge authorized under RCW 52.18.050(3) and be authorized to reimpose property taxes authorized under RCW 52.16.080, 52.16.130, 52.16.140, 52.16.160, and 84.52.069?
YES NO
G G"
If the fire protection district is located in more than a single county, this proposition shall indicate the name of the district.
(3) If the board terminates the permanent fire protection district charge authorization or the authorization is revoked by a majority approval at an election held under subsection (2) of this section, the authority to impose the fire protection district charge shall be revoked in the next calendar year, and thereafter the board may seek approval of a fire protection district charge under RCW 52.18.050(2) and may impose property taxes authorized under RCW 52.16.080, 52.16.130, 52.16.140, 52.16.160, and 84.52.069.
Sec. 8. RCW 52.18.060 and 1990 c 294 s 6 are each amended to read as follows:
(1)
Not less than ten days nor more than six months before the election at which
the proposition to impose the ((benefit)) fire protection district
charge is submitted as provided in this chapter, the board of fire
commissioners of the district shall hold a public hearing specifically setting
forth its proposal to impose ((benefit)) fire protection district
charges for the support of its legally authorized activities which will
maintain or improve the services afforded in the district. A report of the
public hearing shall be filed with the county treasurer of each county in which
the property is located and be available for public inspection.
(2)
Prior to November 15 of each year the board of fire commissioners shall hold a
public hearing to review and establish the fire protection district ((benefit))
charges for the subsequent year.
All
resolutions imposing or changing the ((benefit)) fire protection
district charges shall be filed with the county treasurer or treasurers of
each county in which the property is located, together with the record of each
public hearing, before November 30 immediately preceding the year in which the
((benefit)) fire protection district charges are to be collected
on behalf of the district.
After
the ((benefit)) fire protection district charges have been
established, the owners of the property subject to the charge shall be notified
of the amount of the charge.
Sec. 9. RCW 52.18.065 and 1990 c 294 s 7 are each amended to read as follows:
(1)
A fire protection district that imposes a ((benefit)) charge for a
period of six years or less under this chapter shall not impose all or part
of the property tax authorized under RCW 52.16.160.
(2) A fire protection district that imposes a permanent charge under this chapter shall not impose all or part of the property taxes authorized under RCW 52.16.080, 52.16.130, 52.16.140, 52.16.160, and 84.52.069.
Sec. 10. RCW 52.18.070 and 1990 c 294 s 8 are each amended to read as follows:
After
notice has been given to the property owners of the amount of the charge, the
board of fire commissioners of a fire protection district imposing a ((benefit))
charge under this chapter shall form a review board for at least a two-week
period and shall, upon complaint in writing of a party aggrieved owning
property in the district, reduce the charge of a person who, in their opinion,
has been charged too large a sum, to a sum or amount as they believe to be the
true, fair, and just amount.
Sec. 11. RCW 52.18.080 and 1990 c 294 s 9 are each amended to read as follows:
The Washington fire commissioners association, as soon as
practicable, shall draft a model resolution to impose the fire protection
district ((benefit)) charge authorized by this chapter and may provide
assistance to fire protection districts in the establishment of a program to
develop ((benefit)) fire protection district charges.
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