ESHB 1631 -
By Committee on Natural Resources, Ocean & Recreation
NOT ADOPTED 04/07/2005
Strike everything after the enacting clause and insert the following:
"Sec. 1 RCW 84.34.230 and 1995 c 318 s 8 are each amended to read
as follows:
Conservation futures are a useful tool for counties to preserve
lands of public interest for future generations. Counties are
encouraged to use some conservation futures as one tool for salmon
preservation purposes.
For the purpose of acquiring conservation futures ((as well as))
and other rights and interests in real property pursuant to RCW
84.34.210 and 84.34.220, and for maintaining and operating any property
acquired with these funds, a county may levy an amount not to exceed
((six and one- quarter)) ten cents per thousand dollars of assessed
valuation against the assessed valuation of all taxable property within
the county. The limitations in RCW 84.52.043 shall not apply to the
tax levy authorized in this section. Any rights or interests in real
property acquired under this section after the effective date of this
section must be located within the assessing county.
Sec. 2 RCW 84.34.240 and 1971 ex.s. c 243 s 5 are each amended to
read as follows:
Conservation futures are a useful tool for counties to preserve
lands of public interest for future generations. Counties are
encouraged to use some conservation futures as one tool for salmon
preservation purposes.
(1) Any board of county commissioners may establish by resolution
a special fund which may be termed a conservation futures fund to which
it may credit all taxes levied pursuant to RCW 84.34.230. Amounts
placed in this fund may be used ((solely)) for the purpose of acquiring
rights and interests in real property pursuant to the terms of RCW
84.34.210 and 84.34.220, and for the maintenance and operation of any
property acquired with these funds. The amount of revenue used for
maintenance and operations of parks and recreational land may not
exceed fifteen percent of the total amount collected from the tax
levied under RCW 84.34.230 in the preceding calendar year. Revenues
from this tax may not be used to supplant existing maintenance and
operation funding. Any rights or interests in real property acquired
under this section must be located within the assessing county.
(2) In counties greater than one hundred thousand in population,
the board of county commissioners or county legislative authority shall
develop a process to help ensure distribution of the tax levied under
RCW 84.34.230, over time, throughout the county.
(3)(a) Between the effective date of this section and July 1, 2008,
the county legislative authority of a county with a population density
of fewer than four persons per square mile may enact an ordinance
offering a ballot proposal to the people of the county to determine
whether or not the county legislative authority may make a one-time
emergency reallocation of unspent conservation futures funds to pay for
other county government purposes, where such conservation futures funds
were originally levied under RCW 84.34.230 but never spent to acquire
rights and interests in real property.
(b) Upon adoption by the county legislative authority of a ballot
proposal ordinance under (a) of this subsection the county auditor
shall: (i) Confer with the county legislative authority and review any
proposal to the people as to form and style; (ii) give the ballot
proposal a number, which thereafter shall be the identifying number for
the proposal; (iii) transmit a copy of the proposal to the prosecuting
attorney; and (iv) submit the proposal to the people at the next
general or special election that is not less than ninety days after the
adoption of the ordinance by the county legislative authority.
(c) The county prosecuting attorney shall within fifteen working
days of receipt of the proposal compose a concise statement, posed as
a positive question, not to exceed twenty-five words, which shall
express and give a true and impartial statement of the proposal. Such
concise statement shall be the ballot title.
(d) If the measure is affirmed by a majority voting on the issue it
shall become effective ten days after the results of the election are
certified.
(4) Nothing in this section shall be construed as limiting in any
manner methods and funds otherwise available to a county for financing
the acquisition of such rights and interests in real property.
Sec. 3 RCW 84.52.010 and 2004 c 129 s 21 and 2004 c 80 s 3 are
each reenacted and amended to read as follows:
Except as is permitted under RCW 84.55.050, all taxes shall be
levied or voted in specific amounts.
The rate percent of all taxes for state and county purposes, and
purposes of taxing districts coextensive with the county, shall be
determined, calculated and fixed by the county assessors of the
respective counties, within the limitations provided by law, upon the
assessed valuation of the property of the county, as shown by the
completed tax rolls of the county, and the rate percent of all taxes
levied for purposes of taxing districts within any county shall be
determined, calculated and fixed by the county assessors of the
respective counties, within the limitations provided by law, upon the
assessed valuation of the property of the taxing districts
respectively.
When a county assessor finds that the aggregate rate of tax levy on
any property, that is subject to the limitations set forth in RCW
84.52.043 or 84.52.050, exceeds the limitations provided in either of
these sections, the assessor shall recompute and establish a
consolidated levy in the following manner:
(1) The full certified rates of tax levy for state, county, county
road district, and city or town purposes shall be extended on the tax
rolls in amounts not exceeding the limitations established by law;
however any state levy shall take precedence over all other levies and
shall not be reduced for any purpose other than that required by RCW
84.55.010. If, as a result of the levies imposed under RCW 84.52.135,
36.54.130, 84.52.069, 84.34.230, the portion of the levy by a
metropolitan park district that was protected under RCW 84.52.120, and
84.52.105, the combined rate of regular property tax levies that are
subject to the one percent limitation exceeds one percent of the true
and fair value of any property, then these levies shall be reduced as
follows:
(a) If the consolidated tax levy rate exceeds these limitations,
any portion of the levy imposed under RCW 84.34.230 that is in excess
of six and one-quarter cents per thousand dollars of assessed valuation
shall be reduced until the combined rate no longer exceeds one percent
of the true and fair value of any property or must be eliminated prior
to any other levy authorized under RCW 84.34.230;
(b) If the combined rate of regular property tax levies that are
subject to the one percent limitation still exceeds one percent of the
true and fair value of any property, the levy imposed by a county under
RCW 84.52.135 must be reduced until the combined rate no longer exceeds
one percent of the true and fair value of any property or must be
eliminated;
(((b))) (c) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the levy imposed by
a ferry district under RCW 36.54.130 must be reduced until the combined
rate no longer exceeds one percent of the true and fair value of any
property or must be eliminated;
(((c))) (d) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, the portion of the
levy by a metropolitan park district that is protected under RCW
84.52.120 shall be reduced until the combined rate no longer exceeds
one percent of the true and fair value of any property or shall be
eliminated;
(((d))) (e) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, then the levies
imposed under RCW 84.34.230, 84.52.105, and any portion of the levy
imposed under RCW 84.52.069 that is in excess of thirty cents per
thousand dollars of assessed value, shall be reduced on a pro rata
basis until the combined rate no longer exceeds one percent of the true
and fair value of any property or shall be eliminated; and
(((e))) (f) If the combined rate of regular property tax levies
that are subject to the one percent limitation still exceeds one
percent of the true and fair value of any property, then the thirty
cents per thousand dollars of assessed value of tax levy imposed under
RCW 84.52.069 shall be reduced until the combined rate no longer
exceeds one percent of the true and fair value of any property or
eliminated.
(2) The certified rates of tax levy subject to these limitations by
all junior taxing districts imposing taxes on such property shall be
reduced or eliminated as follows to bring the consolidated levy of
taxes on such property within the provisions of these limitations:
(a) First, the certified property tax levy rates of those junior
taxing districts authorized under RCW 36.68.525, 36.69.145, 35.95A.100,
and 67.38.130 shall be reduced on a pro rata basis or eliminated;
(b) Second, if the consolidated tax levy rate still exceeds these
limitations, the certified property tax levy rates of flood control
zone districts shall be reduced on a pro rata basis or eliminated;
(c) Third, if the consolidated tax levy rate still exceeds these
limitations, the certified property tax levy rates of all other junior
taxing districts, other than fire protection districts, regional fire
protection service authorities, library districts, the first fifty cent
per thousand dollars of assessed valuation levies for metropolitan park
districts, and the first fifty cent per thousand dollars of assessed
valuation levies for public hospital districts, shall be reduced on a
pro rata basis or eliminated;
(d) Fourth, if the consolidated tax levy rate still exceeds these
limitations, the first fifty cent per thousand dollars of assessed
valuation levies for metropolitan park districts created on or after
January 1, 2002, shall be reduced on a pro rata basis or eliminated;
(e) Fifth, if the consolidated tax levy rate still exceeds these
limitations, the certified property tax levy rates authorized to
regional fire protection service authorities under RCW 52.26.140(1) (b)
and (c) and fire protection districts under RCW 52.16.140 and 52.16.160
shall be reduced on a pro rata basis or eliminated; and
(f) Sixth, if the consolidated tax levy rate still exceeds these
limitations, the certified property tax levy rates authorized for
regional fire protection service authorities under RCW 52.26.140(1)(a),
fire protection districts under RCW 52.16.130, library districts,
metropolitan park districts created before January 1, 2002, under their
first fifty cent per thousand dollars of assessed valuation levy, and
public hospital districts under their first fifty cent per thousand
dollars of assessed valuation levy, shall be reduced on a pro rata
basis or eliminated."
ESHB 1631 -
By Committee on Natural Resources, Ocean & Recreation
NOT ADOPTED 04/07/2005
On page 1, line 2 of the title, after "levy;" strike the remainder of the title and insert "amending RCW 84.34.230 and 84.34.240; and reenacting and amending RCW 84.52.010."