(1) A park and recreation
district may impose regular property tax levies in an amount
equal to sixty cents or less per thousand dollars of assessed
value of property in the district in each year for six
consecutive years when specifically authorized so to do by a
majority of at least three-fifths of the voters thereof approving
a proposition authorizing the levies submitted at a special
election or at the regular election of the district, at which
election the number of voters voting "yes" on the proposition
shall constitute three-fifths of a number equal to forty per
centum of the number of voters voting in such district at the
last preceding general election when the number of voters voting
on the proposition does not exceed forty per centum of the 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 thereof voting on the proposition if the number of
voters voting on the proposition exceeds forty per centum of the
number of voters voting in such taxing district in the last
preceding general election. A proposition authorizing the tax
levies shall not be submitted by a park and recreation district
more than twice in any twelve-month period. Ballot propositions
shall conform with *RCW 29.30.111. In the event a park and
recreation district is levying property taxes, which in
combination with property taxes levied by other taxing districts
subject to the one percent limitation provided for in Article 7,
section 2, of our state Constitution result in taxes in excess of
the limitation provided for in RCW 84.52.043, the park and
recreation district property tax levy shall be reduced or
eliminated before the property tax levies of other taxing
districts are reduced.
(2) The limitation in RCW 84.55.010 shall not apply to the
first levy imposed under this section following the approval of
the levies by the voters under subsection (1) of this section.
[1994 c 156 § 3; 1984 c 131 § 6; 1981 c 210 § 18.]
NOTES:
*Reviser's note: RCW 29.30.111 was recodified as RCW 29A.36.210 pursuant to 2003 c 111 § 2401, effective July 1, 2004.
Intent -- 1994 c 156: See note following RCW 36.69.140.
Purpose -- 1984 c 131 §§ 3-9: See note following RCW 29A.36.210.