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 08.07E
Section 08.07E.070
 

Title 08 Taxation and Revenue

Chapter 08.07E Sales and Use Tax Deferral Program for Underutilized Commercial Property

Section 08.07E.070 Additional Requirements, Conditions, and Obligations
  1. Within 30 days of the issuance of a certificate of occupancy by the City for an eligible investment project, the conditional recipient must file with the City the following:
    1. A description of the work that has been completed and a statement that the eligible investment project qualifies the property for a sales and use tax deferral under this chapter;
    1. A statement of the new affordable housing to be offered as a result of the conversation of underutilized commercial property to multifamily housing; and
    1. A statement that the work has been completed within three years of the issuance of the conditional certificate of program approval.
  1. Within 30 days after receipt of the statements required under subsection (A) of this section, the City must determine and notify the conditional recipient as to whether the work completed and the affordable housing to be offered are consistent with the application and the contract approved by the City, and the investment project continues to qualify for a tax deferral under this chapter. The conditional recipient must notify the Department within 30 days from receiving the City’s determination.
  1. The City must notify the conditional recipient within 30 days that a tax deferral under this chapter is denied if the City determines that:
  1. The work was not completed within three years of the application date;
  1. The work was not constructed consistent with the application or other applicable requirements;
  1. The affordable housing units to be offered are not consistent with the application and criteria of this chapter; or
  1. The owner’s property is otherwise not qualified for a sales and use tax deferral under this chapter.
  1. If the City finds that the work was not completed within the required time period due to circumstances beyond the control of the conditional recipient and that the conditional recipient has been acting and could reasonably be expected to act in good faith and with due diligence, the Director, with the approval of the City Council, may extend the deadline for completion of the work for a period not to exceed 24 consecutive months, and must notify the Department of the extension.
  1. In the event the City determines the conditional recipient is not entitled to a sales and use tax deferral under this Section 08.07D.080, the conditional recipient may appeal a decision by the City to the City’s Hearing Examiner within 30 days after receipt of the denial. The appeal before the Hearing Examiner must be based upon the record made before the City with the burden of proof on the applicant to show that there was no substantial evidence to support the City’s decision. The conditional recipient may appeal a decision by the City’s Hearing Examiner to deny a deferral of sales and use taxes in superior court under RCW 34.05.510 through 34.05.598 if the appeal is filed within 30 days of notification by the City to the conditional recipient.
  1. Upon denial of the sales and use tax deferral by the City under this Section 08.07D.070, the City shall notify the Department, upon which taxes deferred under this chapter are immediately due and payable, subject to any appeal by the conditional recipient.

 

Date Passed: Monday, August 12, 2024

Effective Date: Sunday, September 15, 2024

ORD C36548 Section 2