(1) As used in this section, "taxing district" means a county,
emergency medical service district, city or town, public hospital
district, urban emergency medical service district, regional fire
protection service authority, or fire protection district.
(2) A taxing district may impose additional regular property
tax levies in an amount equal to fifty cents or less per thousand
dollars of the assessed value of property in the taxing district.
The tax shall be imposed (a) each year for six consecutive years,
(b) each year for ten consecutive years, or (c) permanently. A
tax levy under this section must be specifically authorized by a
majority of at least three-fifths of the registered voters
thereof approving a proposition authorizing the levies submitted
at a general or special election, at which election the number of
persons 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 registered 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 registered voters thereof voting on the
proposition when the number of registered voters voting on the
proposition exceeds forty percent of the total number of voters
voting in such taxing district in the last preceding general
election. Ballot propositions shall conform with RCW 29A.36.210.
A taxing district shall not submit to the voters at the same
election multiple propositions to impose a levy under this
section.
(3) A taxing district imposing a permanent levy under this
section shall provide for separate accounting of expenditures of
the revenues generated by the levy. The taxing district shall
maintain a statement of the accounting which shall be updated at
least every two years and shall be available to the public upon
request at no charge.
(4) A taxing district imposing a permanent levy under this
section shall provide for a referendum procedure to apply to the
ordinance or resolution imposing the tax. This referendum
procedure shall specify that a referendum petition may be filed
at any time with a filing officer, as identified in the ordinance
or resolution. Within ten days, the filing officer shall confer
with the petitioner concerning form and style of the petition,
issue the petition an identification number, and secure an
accurate, concise, and positive ballot title from the designated
local official. The petitioner shall have thirty days in which
to secure the signatures of not less than fifteen percent of the
registered voters of the taxing district, as of the last general
election, upon petition forms which contain the ballot title and
the full text of the measure to be referred. The filing officer
shall verify the sufficiency of the signatures on the petition
and, if sufficient valid signatures are properly submitted, shall
certify the referendum measure to the next election within the
taxing district if one is to be held within one hundred eighty
days from the date of filing of the referendum petition, or at a
special election to be called for that purpose in accordance with
RCW 29A.04.330.
The referendum procedure provided in this subsection shall
be exclusive in all instances for any taxing district imposing
the tax under this section and shall supersede the procedures
provided under all other statutory or charter provisions for
initiative or referendum which might otherwise apply.
(5) Any tax imposed under this section shall be used only
for the provision of emergency medical care or emergency medical
services, including related personnel costs, training for such
personnel, and related equipment, supplies, vehicles and
structures needed for the provision of emergency medical care or
emergency medical services.
(6) If a county levies a tax under this section, no taxing
district within the county may levy a tax under this section. If
a regional fire protection service authority imposes a tax under
this section, no other taxing district that is a participating
fire protection jurisdiction in the regional fire protection
service authority may levy a tax under this section. No other
taxing district may levy a tax under this section if another
taxing district has levied a tax under this section within its
boundaries: PROVIDED, That if a county levies less than fifty
cents per thousand dollars of the assessed value of property,
then any other taxing district may levy a tax under this section
equal to the difference between the rate of the levy by the
county and fifty cents: PROVIDED FURTHER, That if a taxing
district within a county levies this tax, and the voters of the
county subsequently approve a levying of this tax, then the
amount of the taxing district levy within the county shall be
reduced, when the combined levies exceed fifty cents. Whenever a
tax is levied county-wide, the service shall, insofar as is
feasible, be provided throughout the county: PROVIDED FURTHER,
That no county-wide levy proposal may be placed on the ballot
without the approval of the legislative authority of each city
exceeding fifty thousand population within the county: AND
PROVIDED FURTHER, That this section and RCW 36.32.480 shall not
prohibit any city or town from levying an annual excess levy to
fund emergency medical services: AND PROVIDED, FURTHER, That if
a county proposes to impose tax levies under this section, no
other ballot proposition authorizing tax levies under this
section by another taxing district in the county may be placed
before the voters at the same election at which the county ballot
proposition is placed: AND PROVIDED FURTHER, That any taxing
district emergency medical service levy that is limited in
duration and that is authorized subsequent to a county emergency
medical service levy that is limited in duration, shall expire
concurrently with the county emergency medical service levy.
(7) The limitations in RCW 84.52.043 shall not apply to the
tax levy authorized in this section.
(8) If a ballot proposition approved under subsection (2) of
this section did not impose the maximum allowable levy amount
authorized for the taxing district under this section, any future
increase up to the maximum allowable levy amount must be
specifically authorized by the voters in accordance with
subsection (2) of this section at a general or special election.
(9) The limitation in RCW 84.55.010 shall not apply to the
first levy imposed pursuant to this section following the
approval of such levy by the voters pursuant to subsection (2) of
this section.
(10) For purposes of this section, the following definitions
apply:
(a) "Fire protection jurisdiction" means a fire protection
district, city, town, Indian tribe, or port district; and
(b) "Participating fire protection jurisdiction" means a
fire protection district, city, town, Indian tribe, or port
district that is represented on the governing board of a regional
fire protection service authority.
[2004 c 129 § 23; 1999 c 224 § 1; 1995 c 318 § 9; 1994 c 79 § 2; 1993 c 337 § 5; 1991 c 175 § 1; 1985 c 348 § 1; 1984 c 131 § 5; 1979 ex.s. c 200 § 1.]
NOTES:
Captions not law -- Severability -- 2004 c 129: See RCW 52.26.900 and 52.26.901.
Application -- 1999 c 224: "This act applies to levies authorized after July 25, 1999." [1999 c 224 § 3.]
Effective date -- 1995 c 318: See note following RCW 82.04.030.
Finding -- 1993 c 337: See note following RCW 84.52.105.
Purpose -- 1984 c 131 §§ 3-9: See note following RCW 29A.36.210.
Severability -- 1979 ex.s. c 200: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1979 ex.s. c 200 § 3.]