AN
ACT Relating to fire protection district property taxes; amending RCW 84.52.052
and 52.16.130; adding a new section to chapter 84.52 RCW; and providing a
contingent effective date.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
84.52.052 and 1996 c 230 s 1615 are each amended to read as follows:
The
limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.52.043 shall
not prevent the levy of additional taxes by any taxing district, except
school districts and fire protection districts, in which a larger levy
is necessary in order to prevent the impairment of the obligation of
contracts. As used in this section, the term "taxing district" means
any county, metropolitan park district, park and recreation service area, park
and recreation district, water-sewer district, solid waste disposal district,
public facilities district, flood control zone district, county rail district,
service district, public hospital district, road district, rural county library
district, island library district, rural partial-county library district,
intercounty rural library district, ((fire protection district,))
cemetery district, city, town, transportation benefit district, emergency
medical service district with a population density of less than one thousand
per square mile, or cultural arts, stadium, and convention district.
Any
such taxing district may levy taxes at a rate in excess of the rate specified
in RCW 84.52.050 through 84.52.056 and 84.52.043, or 84.55.010 through
84.55.050, when authorized so to do by the voters of such taxing district in
the manner set forth in Article VII, section 2(a) of the Constitution of this
state at a special or general election to be held in the year in which the levy
is made.
A
special election may be called and the time therefor fixed by the county
legislative authority, or council, board of commissioners, or other governing
body of any such taxing district, by giving notice thereof by publication in
the manner provided by law for giving notices of general elections, at which
special election the proposition authorizing such excess levy shall be
submitted in such form as to enable the voters favoring the proposition to vote
"yes" and those opposed thereto to vote "no."
NEW
SECTION. Sec. 2. A
new section is added to chapter 84.52 RCW to read as follows:
The
limitations imposed by RCW 84.52.050 through 84.52.056, and 84.52.043 shall not
prevent the levy of taxes by a fire protection district, when authorized so to
do by the voters of a fire protection district in the manner and for the
purposes and number of years allowable under Article VII, section 2(a) of the
Constitution of this state. Elections for taxes shall be held in the year in
which the levy is made, or in the case of propositions authorizing two-year
through four-year levies for maintenance and operation support of a fire
district, or authorizing two-year through six-year levies to support the
construction, modernization, or remodeling of fire district facilities, in the
year in which the first annual levy is made. Once additional tax levies have
been authorized for maintenance and operation support of a fire protection
district for a two-year through four-year period, no further additional tax
levies for maintenance and operation support of the district for that period
may be authorized.
A
special election may be called and the time fixed by the fire protection
district commissioners, by giving notice by publication in the manner provided
by law for giving notices of general elections, at which special election the
proposition authorizing the excess levy shall be submitted in a form as to
enable the voters favoring the proposition to vote "yes" and those
opposed to vote "no."
Sec.
3. RCW
52.16.130 and 1989 c 63 s 27 are each amended to read as follows:
To
carry out the purposes for which fire protection districts are created, the
board of fire commissioners of a district may levy each year, in addition to
the levy or levies provided in RCW 52.16.080 for the payment of the principal
and interest of any outstanding general obligation bonds, an ad valorem tax on
all taxable property located in the district not to exceed fifty cents per
thousand dollars of assessed value: PROVIDED, That in no case may the total
general levy for all purposes, except the levy for the retirement of general
obligation bonds, exceed one dollar per thousand dollars of assessed value.
Levies in excess of one dollar per thousand dollars of assessed value or in
excess of the aggregate dollar rate limitations or both may be made for any
district purpose when so authorized at a special election under ((RCW
84.52.052)) section 2 of this act. Any such tax when levied shall
be certified to the proper county officials for the collection of the tax as
for other general taxes. The taxes when collected shall be placed in the
appropriate district fund or funds as provided by law, and shall be paid out on
warrants of the auditor of the county in which all, or the largest portion of,
the district is located, upon authorization of the board of fire commissioners
of the district.
NEW
SECTION. Sec. 4. This
act takes effect January 1, 2003, if the proposed amendment to Article VII,
section 2 of the state Constitution authorizing multiyear excess property tax
levies is validly submitted to and approved by the voters at the next general
election. If the proposed amendment is not approved, this act is void in its
entirety.
