BILL REQ. #: H-4323.1
State of Washington | 58th Legislature | 2004 Regular Session |
Read first time 01/26/2004. Referred to Committee on Finance.
BE IT RESOLVED, BY THE SENATE AND HOUSE OF REPRESENTATIVES OF THE
STATE OF WASHINGTON, IN LEGISLATIVE SESSION ASSEMBLED:
THAT, At the next general election to be held in this state the
secretary of state shall submit to the qualified voters of the state
for their approval and ratification, or rejection, an amendment to
Article VII, section 2 of the Constitution of the state of Washington
to read as follows:
Article VII, section 2. ((Except as hereinafter provided and
notwithstanding any other provision of this Constitution, the aggregate
of all tax levies upon real and personal property by the state and all
taxing districts now existing or hereafter created, shall not in any
year exceed one percent of the true and fair value of such property in
money: Provided, however, That nothing herein shall prevent levies at
the rates now provided by law by or for any port or public utility
district.)) For taxes levied for collection in calendar year 2005 and
thereafter, no taxing district may impose a tax levy upon real or
personal property unless the tax levy is approved by the voters as
provided in this section. The term "taxing district" for the purposes
of this section shall mean the state and any political subdivision,
municipal corporation, district, or other governmental agency
authorized by law to levy, or have levied for it, ad valorem taxes on
property((, other than a port or public utility district. Such
aggregate limitation or any specific limitation imposed by law in
conformity therewith may be exceeded only as follows)). Furthermore,
the year 1990 shall be used as the base year for the determination of
assessments, valuations, and a levy rate of ten dollars per thousand,
from which any property tax increases or decreases are proposed and
presented by the state, or any other taxing district, to the affected
taxpayers for approval or rejection. New construction, assessments,
and valuations for the base year shall be determined by a committee to
consist of the owner, the builder or a qualified appraiser, and a
representative from the county assessor's office. A tax levy may be
imposed:
(a) By any taxing district when specifically authorized so to do by
a majority of at least three-fifths of the voters of the taxing
district voting on the proposition to levy such ((additional)) tax
submitted not more than twelve months prior to the date on which the
proposed levy is to be made and not oftener than twice in such twelve
month period, either at a special election or at the regular election
of such taxing district, at which election the number of voters voting
"yes" on the proposition shall constitute three-fifths of a number
equal to forty percent of the total number of voters voting in such
taxing district at the last preceding general election when the number
of voters voting on the proposition does not exceed forty percent of
the total number of voters voting in such taxing district in the last
preceding general election; or by a majority of at least three-fifths
of the voters of the taxing district voting on the proposition to levy
when the number of voters voting on the proposition exceeds forty
percent of the number of voters voting in such taxing district in the
last preceding general election((: Provided, That)). Notwithstanding
any other provision of this Constitution, any proposition pursuant to
this subsection to levy ((additional)) tax ((for the support of the
common schools or fire protection districts)) may ((provide such
support)) authorize the levy for a period of up to four years ((and any
proposition to levy an additional tax to support the construction,
modernization, or remodelling of school facilities or fire facilities
may provide such support for a period not exceeding six years)); and
(b) By any taxing district otherwise authorized by law to issue
general obligation bonds for capital purposes, for the sole purpose of
making the required payments of principal and interest on general
obligation bonds issued solely for capital purposes, other than the
replacement of equipment, when authorized so to do by majority of at
least three-fifths of the voters of the taxing district voting on the
proposition to issue such bonds and to pay the principal and interest
thereon by annual tax levies in excess of the limitation herein
provided during the term of such bonds, submitted not oftener than
twice in any calendar year, at an election held in the manner provided
by law for bond elections in such taxing district, at which election
the total number of voters voting on the proposition shall constitute
not less than forty percent of the total number of voters voting in
such taxing district at the last preceding general election: Provided,
That any such taxing district shall have the right by vote of its
governing body to refund any general obligation bonds of said district
issued for capital purposes only, and to provide for the interest
thereon and amortization thereof by annual levies in excess of the tax
limitation provided for herein, And provided further, That the
provisions of this section shall also be subject to the limitations
contained in Article VIII, Section 6, of this Constitution((;)).
(c) By the state or any taxing district for the purpose of
preventing the impairment of the obligation of a contract when ordered
so to do by a court of last resort
BE IT FURTHER RESOLVED, That the secretary of state shall cause
notice of this constitutional amendment to be published at least four
times during the four weeks next preceding the election in every legal
newspaper in the state.