H-1919              _______________________________________________

                                           SUBSTITUTE HOUSE BILL NO. 578

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State of Washington                              50th Legislature                              1987 Regular Session

By House Committee on Local Government (originally sponsored by Representatives Holm, Haugen, Belcher and Amondson)

Read first time 2/19/87 and passed to Committee on Rules.

AN ACT Relating to the date boundaries of taxing districts are established for the levy of property taxes; and amending RCW 84.09.030.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 84.09.030, chapter 15, Laws of 1961 as last amended by section 9, chapter 203, Laws of 1984 and RCW 84.09.030 are each amended to read as follows:

          For the purposes of property taxation and the levy of property taxes the boundaries of counties, cities and all other taxing districts shall be the established official boundaries of such districts existing on the first day of March of the year in which the levy is made, and no such levy shall be made for any taxing district whose boundaries were not duly established on the first day of March  of such year((:  PROVIDED, That for the year 1981 only the boundaries of library districts shall be the established official boundaries existing on the first day of October:  PROVIDED FURTHER, That for the year 1984 only, boundaries of public hospital districts shall be the established official boundaries existing on the first day of April)).  However, the boundaries of a taxing district shall be established on the first day of October of the year in which the property tax levy is made whenever the taxing district has incorporated that year and has boundaries coterminous with the boundaries of another taxing district, or the boundaries of a taxing district have been altered that year by removing or adding territory with boundaries coterminous with the boundaries of another taxing district to the taxing district.  In any case where any instrument setting forth the official boundaries of any newly established taxing district, or setting forth any change in such boundaries, is required by law to be filed in the office of the county auditor or other county official, said instrument shall be filed in triplicate.  The officer with whom such instrument is filed shall transmit two copies to the county assessor.