SENATE BILL REPORT

                   SB 5142

                    As of January 25, 2000

Title:  An act relating to taxation authority of cities for zoos, aquariums, and other recreational, civic, cultural, and interpretive facilities.

Brief Description:  Authorizing taxing authority for zoos, aquariums, and other civic, cultural, and recreational facilities.

Sponsors:  Senators Horn, McCaslin and Winsley.

Brief History:

Committee Activity:  State & Local Government:  2/4/99; 1/27/00.

SENATE COMMITTEE ON STATE & LOCAL GOVERNMENT

Staff:  Eugene Green (786-7405)

Background:  Metropolitan park districts may be created in cities with a population of at least 5,000.  A metropolitan park district is authorized to manage parks, parkways and boulevards.  Only one metropolitan park district, the Metropolitan Park District of Tacoma, exists.  A metropolitan park district may impose two separate regular property tax levies on all property located within the district: 1) a levy not to exceed $0.50 per $1,000 of assessed valuation; and 2) a levy not to exceed $0.25 per $1,000 of assessed valuation.  These levies are subject to the constitutional 1 percent limitation on property taxes.

Summary of Bill:  For the purpose of acquisition, construction, remodeling, equipping, repairing, maintaining, and operating a public zoo, aquarium, or other recreational, civic, cultural, or interpretive facility, the legislative authority of a city with a population of over 150,000 that is not in a metropolitan park district (Seattle, Spokane) may levy, if authorized by a proposition approved by a majority of the voters of the city voting on the proposition, the equivalent annual regular property tax levy of a metropolitan park district.  Excess levy, bond issuance, debt limitation, and levy reduction provisions are also the same as for a metropolitan park district, except that this regular property tax authorization may not cause the emergency services levy, county conservation futures levy, or low income housing levy (those levies between $9.50 and the 1 percent constitutional limitation) to be reduced.

Appropriation:  None.

Fiscal Note:  Not requested.

Effective Date:  Ninety days after adjournment of session in which bill is passed.