82.92.080 – Annual report by conditional recipient—Annual tax performance report—Report by city.
RCW 82.92.080 Annual report by conditional recipient—Annual tax performance report—Report by city. (1) Thirty days after the anniversary of the date of issuance of the certificate of occupancy and each year thereafter for 10 years, the conditional recipient must file with a designated authorized representative of the city an annual report indicating the following: (a) […]
82.92.090 – Application to department.
RCW 82.92.090 Application to department. (Expires July 1, 2032.) (1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. […]
82.92.100 – Tax deferral certificates.
RCW 82.92.100 Tax deferral certificates. (Expires July 1, 2032.) (1) After receiving the conditional certificate of program approval issued by the city and provided to the department by the applicant, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and […]
82.92.110 – Discontinued compliance with program requirements—Payment of taxes, interest, and penalties.
RCW 82.92.110 Discontinued compliance with program requirements—Payment of taxes, interest, and penalties. (1) If a conditional recipient voluntarily opts to discontinue compliance with the requirements of this chapter, the recipient must notify the city and department within 60 days of the change in use or intended discontinuance. (2) If, after the department has issued a […]
82.92.120 – Transfer of project ownership.
RCW 82.92.120 Transfer of project ownership. (1) Transfer of investment project ownership does not terminate the deferral. The deferral is transferred subject to the successor meeting the eligibility requirements of this chapter. (2) The transferor of an eligible project must notify the city and the department of such transfer. The city must certify to the […]
82.92.030 – Requirements for applicants.
RCW 82.92.030 Requirements for applicants. An owner of underdeveloped property seeking a sales and use tax deferral under this chapter on an investment project must complete the following procedures: (1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following: (a) Information setting forth the […]
82.92.040 – Conditional certification.
RCW 82.92.040 Conditional certification. The duly authorized administrative official or committee of the city may approve the application and grant a conditional certificate of program approval if it finds that: (1)(a) The investment project is set aside primarily for multifamily housing units and the applicant commits to renting or selling at least 50 percent of […]
82.92.050 – Approval of applications—Appeals.
RCW 82.92.050 Approval of applications—Appeals. (1) The duly authorized administrative official or committee of the city must approve or deny an application filed under this chapter within 90 days after receipt of the application. (2) If the application is approved, the city must issue the applicant a conditional certificate of program approval. The certificate must […]
82.92.060 – Application fee.
RCW 82.92.060 Application fee. The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority in administering the program under this chapter. The application fee must be paid at the time the application for program approval […]
82.92.070 – Certificate of occupancy—Process after issuance.
RCW 82.92.070 Certificate of occupancy—Process after issuance. (1) Within 30 days of the issuance of a certificate of occupancy for an eligible investment project, the conditional recipient must file with the city the following: (a) A description of the work that has been completed and a statement that the eligible investment project qualifies the property […]