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 08.18
Section 08.18.060
 

Title 08 Taxation and Revenue

Chapter 08.18 Senior Citizen Local Property Tax Exemption

Section 08.18.060 Rules and Regulations - Audits - Confidentiality - Penalty

  1. The City adopts the procedures and rules set forth in Chapter 458-16A Washington Administrative Code for the implementation and administration of this Chapter, except as amended herein:
    WAC 458-16A-100(15) Excess levies. "Excess levies" means voter-approved levies by the City, of additional taxes in excess of the statutory aggregate dollar rate limit, the statutory dollar rate limit, or the constitutional one percent levy limit. It includes levies allowed to exceed a statutory limit with voter approval pursuant to RCW 84.55.050.

  2. The City may conduct such audits of the administration of this Chapter and the claims for exemption filed thereunder as it considers necessary.

  3. Any information or facts concerning confidential income data obtained by the assessor or the City, or their agents or employees, under subsection (2) of this section shall be used only to administer this Chapter. Notwithstanding any provision of law to the contrary, absent written consent by the person about whom the information or facts have been obtained, the confidential income data shall not be disclosed by the assessor or the assessor's agents or employees to anyone other than the City or the City's agents or employees nor by the City or the City's agents or employees to anyone other than the assessor or the assessor's agents or employees except in a judicial proceeding pertaining to the taxpayer's entitlement to the tax exemption under this Chapter. Any violation of this subsection is a misdemeanor.

Date Passed: Monday, February 9, 2015

Effective Date: Monday, February 9, 2015

ORD C35231_Section 1