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.110
 

Title 08 Taxation and Revenue

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

Section 08.07E.110 Transfer of 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 Section 08.07E and Chapter 82.92.120 RCW.
  1. The transferor of an eligible project must notify the City and the Department of such transfer, in writing and whereupon the City will certify to the Department whether the successor meets the requirements of the deferral. The transferor must provide the information necessary for the Department to transfer the deferral. If the transferor fails to notify the City and the Department, all deferred sales and use taxes are immediately due and payable as provided in Chapter 82.92.120 RCW.

 

Date Passed: Monday, August 12, 2024

Effective Date: Sunday, September 15, 2024

ORD C36548 Section 2