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Only the duly authorized administrative official or committee of the city may approve or deny an application for a conditional certificate of program approval filed under this chapter. The approval or denial must be made within 90 days after receipt of the application.
If the application is approved, the city must issue the applicant a conditional certificate of program approval. The certificate must contain a statement by a duly authorized administrative official of the governing authority that the investment project as described in the application will comply with the required criteria of this chapter.
If the application is denied by the city, the city must state in writing the reasons for denial and send the notice to the applicant at the applicant's last known address within 10 days of the denial.
Upon denial by the city, an applicant may appeal the denial to the city's governing authority or a city official designated by the city to hear such appeals within 30 days after receipt of the denial. The appeal before the city's governing authority or designated city official 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 decision of the city on the appeal is final.
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 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;
A statement of the new affordable housing to be offered as a result of the new construction; and
A statement that the work has been completed within three years of the issuance of the conditional certificate of program approval.
Within 30 days after receipt of the statements required under subsection (1) 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 provide the department with a copy of the city's determination within 30 days from receiving the city's determination to schedule an audit of the deferred taxes. The department must determine the amount of sales and use taxes qualifying for the deferral. If the department determines that purchases were not eligible for deferral it must assess interest, but not penalties, on the nonqualifying amounts.
The city must notify the conditional recipient within 30 days that a tax deferral under this chapter is denied if the city determines that:
The work was not completed within three years of the application date;
The work was not constructed consistent with the application or other applicable requirements;
The affordable housing units to be offered are not consistent with the application and criteria of this chapter; or
The owner's property is otherwise not qualified for a sales and use tax deferral under this chapter.
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 governing authority may extend the deadline for completion of the work for a period not to exceed 24 consecutive months.
The city's governing authority may enact an ordinance to provide a process for a conditional recipient to appeal a decision by the city that the conditional recipient is not entitled to a deferral of sales and use taxes. The conditional recipient may appeal a decision by the city 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.
A city denying a conditional recipient of a sales and use tax deferral under subsection (3) of this section must notify the department and taxes deferred under this chapter are immediately due and payable, subject to any appeal by the conditional recipient. The department must assess interest at the rate provided for delinquent taxes and penalties retroactively to the date of deferral. A debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient.
A recipient of a conditional certificate of program approval issued by the city must submit an application for a sales and use tax deferral certificate 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. The application must be made to the department in a form and manner prescribed by the department. The application must include a copy of the conditional certificate of program approval issued by the city detailing specifics of the investment project conditionally approved and clarifying any portions of the project not approved for a tax deferral, estimated construction costs, time schedules for completion and operation, and any other information required by the department. The department must review the application for completeness and provide a tax deferral certificate within 60 days of receiving a complete application.
The department must provide information to the conditional recipient regarding documentation that must be retained by the conditional recipient in order to substantiate the amount of sales and use tax actually deferred under this chapter.
The department may not accept applications for the deferral under this chapter after June 30, 2032.
The application must include a waiver by the conditional recipient of the four-year limitation under RCW 82.32.100.
This section expires July 1, 2032.
A local real estate excise tax change may take effect (a) no sooner than 60 days after the department is notified in writing of the tax change and (b) only on the first day of January, April, July, or October.
A county or city making a real estate excise tax change must notify the department and the county treasurer in writing of the tax change and provide a copy of the signed ordinance, resolution, or other action authorizing the tax change. If the tax change results from an annexation, the written notification must also include a copy of the complete ordinance containing a legal description, a map specifying the boundaries of the annexed territory, and a list of all included parcel numbers in the annexed territory.
For purposes of this section, "tax change" means enactment or revision of local real estate excise taxes under this chapter or any other statute, including changes resulting from referendum or annexation.
Except as provided in subsection (2) of this section, a lodging tax change must take effect only on the first day of January, April, or July, and may take effect no sooner than 75 days after the department is notified in writing of the tax change.
If a lodging tax is credited against the amount of sales tax due to the state under chapter 82.08 RCW on the same sale of lodging, a change to that lodging tax must take effect only on the first day of a month that is no sooner than 30 days after the department is notified in writing of the change.
A city, county, public facility district, or other authorized taxing authority making a lodging tax change must notify the department in writing of the tax change and provide a copy of the signed ordinance, resolution, or other action authorizing the tax change. If the lodging tax change results from an annexation, the written notification must also include a copy of the complete ordinance containing a legal description, a map specifying the boundaries of the annexed territory, and a list of all included parcel numbers in the annexed territory.
For purposes of this section, "lodging tax change" means enactment or revision of a tax or charge on the furnishing of lodging under chapter 36.100, 35.101, or 67.28 RCW, or any other statute, including changes resulting from referendum or annexation.