HomeMy WebLinkAboutord2004-003WHA TCOM CO UNTY CO UNCIL AGENDA BILL
NO. 2004 - 66
CLEARANCES Date Date Received in Council Office Agenda Date Assigned To
Ong, Dept.: County Council
1/12/2004
1/13/2004
Introduction
Division Head:
Requested Date:
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Dept. Head
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Prosecutor
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Budget:
Bxectltive:
SUBJECT:
Ordinance amending WCC 3.20, Real Estate Excise Tax
ATTACHMENTS
SUMMARYSTATEMENTr
Related County Contract 4:
Should the Clerk schedule a hewing? (YM)Y
Requested Date:
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This ordinance will amend Whatcorn County Code 3.20 by imposing an additional one quarter percent real estate excise tux
upon the sale of real property in the unincorporated areas of the county and it will alter subsection 3.20.050(b) to reflect state
legislative restrictions upon the expenditure of existing county real estate excise tax revenues.
RECOMMENDED MOTION (forfinal action):
COUNCIL ACTION TAKEN
2004 - 66 1113ao04: Introduced
Related File Numbers: Ordinance or Resolution Number (this item only):
0111-#D004-
REST Ordinance, as amended
SPONSORED BY: Caskey- Schreiber.McShane
PROPOSED BY: Caskev Schreiber, McShane
INTRODUCTION DATE: January 13, 2004
ORDINANCE NO. 2004 -003
AMENDING WHATCOM COUNTY CODE 3.20 BY IMPOSING AN ADDITIONAL
ONE QUARTER PERCENT REAL ESTATE EXCISE TAX UPON THE SALE OF REAL
PROPERTY IN THE UNINCORPORATED AREAS OF THE COUNTY AND
ALTERING SUBSECTION 3.20.0508 TO REFLECT STATE LEGISLATIVE
RESTRICTIONS UPON THE EXPENDITURE OF EXISTING COUNTY REAL
ESTATE EXCISE TAX REVENUES
WHEREAS, by the enactment of RCW 82.46.035, the legislature of the State
of Washington has authorized counties, such as Whatcom County, that are required
to plan under the Growth Management Act to impose an additional excise tax on
each sale of real property in the unincorporated areas of the county solely for the
purposes of financing capital projects specified in the capital facilities plan element of
their Comprehensive Plans; and
WHEREAS, such capital projects include those public works projects of a local
government for planning, acquisition, construction, reconstruction, repair,
replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks,
street and road lighting systems, traffic signals, bridges, domestic water systems,
storm and sanitary sewer systems, and planning, construction, reconstruction,
repair, rehabilitation, or improvement of parks; and
WHEREAS, realized and projected population growth in Whatcom County
indicates that current funding levels for capital projects may not be adequate to
meet community needs;
WHEREAS, additional revenue is necessary to adequately develop and
maintain present and contemplated park lands; and
WHEREAS, it is deemed necessary and in the best interest of the residents of
Whatcom County to impose the additional real property excise tax as authorized by
RCW 82.46.035; and
WHEREAS, RCW 82.46.010(2) requires the revenues generated from the tax
imposed under sections 3.20.010, 3.20.020 and 3.20.024 of the Whatcom County
Code be used solely for the financing of capital projects specified in a capital facilities
plan element of the County's Comprehensive Plan and for housing relocation
assistance under RCW 59.18.440 and 59.18.450; and
NOW, THEREFORE, BE IT ORDAINED by the Whatcom County Council that
Whatcom County Code Chapter 3.20 is amended by the addition of the following new
sections:
Ordinance Amending Chapter 3.20 WCC
Page 1 of 1
I
3.20.025 Additional real estate excise tax.
i
In accordance with RCW 82.46.035, and in addition to the excise tax on the
sale of real property imposed herein under sections 3.20.010, 3.20.020 and
3.20.024 WCC, there is hereby imposed an excise tax on each sale of real
property situated in unincorporated Whatcom County at the rate of one -
quarter of one percent (0.25 %) of the selling price to be collected by the
county as prescribed in RCW 82.46.060. Proceeds from this additional tax
shall be deposited in a separate account in the county capital improvements
fund and expended as authorized by law under RCW 82.46.035(5).
3.20.090 Severability.
If any provision of this chapter or its application to any person or
circumstance is held invalid, the remainder of the chapter or the application of
the provision to other persons or circumstances is not affected.
BE IT FURTHER ORDAINED that subsection 3.20.05013 of the Whatcom
County is amended as indicated in Exhibit A to this ordinance.
BE IT FINALLY ORDAINED this ordinance shall take effect 60 days after the
date it is signed by the County Executive.
APPROVED this 27th day of January, 2004.
Ordinance Amending Chapter 3.20 WCC
Page 2 of 2
WH COM COUNTY COUNCIL
W Y*OM COUNTYiWASHINGTON
Dan McShane, Council Chair
ved ( ) Denied
ete kFemen, County Executive
Date:
Exhibit A
Amending Chapter 3.20 WCC
3.20.050 Disposition.
A. The county treasurer shall place one percent of the proceeds of
the taxes imposed under this chapter in the county current expense
fund to defray costs of collection.
B. The remaining proceeds from the county tax imposed herein
under sections 3.20.010. 3.20.020 and 3.20.024 of under this chapter
shall be placed in a county capital improvements fund. The-- eapital
n RGW 3 This capital improvements fund shall
be used by the county solely for financing capital projects as defined
by RCW 82 46.010(6) that are specified in a capital facilities plan
element of a comprehensive plan and housing relocation assistance
under RCW 59.18.440 and 59.18.450.
C. The county executive is directed to develop a long -term capital
improvement plan for the county. Said plan shall be submitted to the
council for approval.
D. A portion of the proceeds, in an amount to be determined, shall
be reserved to redeem a one million dollar councilmanic bond issue.
Said issue shall be used to repair major storm damage to the county
road system.
E. This section does not limit the existing authority of the county to
impose special assessments on property specially benefited thereby in
the manner prescribed by law. (Ord. 82 -69 § 5).
Ordinance Amending Chapter 3.20 WCC
Page 3 of 3