| State of Washington | 62nd Legislature | 2012 Regular Session |
READ FIRST TIME 02/03/12.
AN ACT Relating to benefit charges for the enhancement of fire protection services; and adding a new section to chapter 35.13 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 35.13 RCW
to read as follows:
(1) A city or town that has annexed since 2006 or is conducting
annexations of all or a part of a fire protection district or fire
protection districts may by resolution, for the enhancement of fire
protection services, fix and impose a benefit charge on personal
property and improvements to real property that are located in the city
or town, to be paid by the owners of the properties: PROVIDED, That a
benefit charge shall not apply to personal property and improvements to
real property owned or used by: (a) 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;
or (b) any entity exempt from taxation under RCW 35.82.210,
84.36.030(3), or 84.36.560.
(2) A benefit charge imposed shall be reasonably proportioned to
the measurable benefits to property resulting from the enhancement of
services afforded by the city or town fire department. It is
acceptable to apportion the benefit 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 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 city or town fire department.
The city or town 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 charge authorized by
this section shall not be applicable to the 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 city or town under a contractual agreement. For
administrative purposes, the benefit charge imposed on any individual
property may be compiled into a single charge, provided that the city
or town, upon request of the property owner, provide an itemized list
of charges for each measurable benefit included in the charge.
(3) The resolution establishing benefit charges 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 charge to be charged to each property owner subject to the
resolution. The county assessor of each county shall determine and
identify the personal properties and improvements to real property
which are subject to a benefit charge in each city or town 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
charges is to be mailed, the name of the owner, and the value of the
property and improvements, together with the benefit charge to apply to
each. These benefit charges shall be certified to the county treasurer
for collection in the same manner that is used for the collection of
fire protection assessments 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.
(4) Each city and town shall contract, prior to the imposition of
a benefit charge, for the administration and collection of the benefit
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 section. The county treasurer shall make
distributions each year, as the charges are collected, in the amount of
the benefit charges imposed on behalf of the city or town, less the
deduction provided for in the contract.
(5) Any benefit charge authorized by this section shall not be
effective unless a proposition to impose the benefit charge is approved
by a sixty percent majority of the voters of the city or town voting at
a general election or at a special election called by the city or town
for that purpose, held within the city or town. 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 a benefit 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.
(6) The ballot shall be submitted so as to enable the voters
favoring the authorization of a benefit charge to vote "Yes" and those
opposed thereto to vote "No," and the ballot shall be:
"Shall . . . . . . . . . . be authorized to impose benefit charges each year for . . . . (insert number of years not to exceed six) years, not to exceed an amount equal to . . . . (insert percentage amount not to exceed sixty) percent of its fire department operating budget?
| YES | NO |
| □ | □" |
"Shall . . . . . . . . . . be authorized to continue voter-authorized benefit charges each year for . . . . (insert number of years not to exceed six) years, not to exceed an amount equal to . . . . (insert percentage amount not to exceed sixty) percent of its fire department operating budget?
| YES | NO |
| □ | □" |