City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 08
Chapter 08.07D
Section 08.07D.030
 

Title 08 Taxation and Revenue

Chapter 08.07D Sales and Use Tax Deferral Program for Underdeveloped Urban Land Redevelopment

Section 08.07D.030 Application Process

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 in writing, on forms adopted by the Spokane Department of Community and Economic Development. The application must contain the following:
    1. Information setting forth the grounds supporting the requested deferral including information indicated on the application form or in the guidelines;
    1. A description of the investment project and site plan, and other information request;
    1. A statement of the expected number of affordable housing units to be created;
    1. A statement that the applicant is aware of the potential tax liability involved if the investment project ceases to be used for eligible uses under this chapter;
    1. A statement that the applicant is aware that the investment project must be completed within three years from the date of approval of the application;
    1. A statement that the applicant is aware that the Department of Community and Economic Development, with the consent of the Spokane City Council, may extend the deadline for completion of construction or rehabilitation for a period not to exceed 24 consecutive months; and
    1. A statement that the applicant would not have built in this location but for the availability of the tax deferral under this chapter;
  1. The applicant must verify the application by oath or affirmation;
  1. The application must be accompanied by the application fee, if any, required under this chapter; and.
  1. The Director, with the approval of the Spokane City Council, may permit the applicant to revise an application before final action by the City on the application.

Date Passed: Monday, February 27, 2023

Effective Date: Sunday, April 9, 2023

ORD C36357 Section 1