Full text of Washington Revised Code of Washington § 36.100.090 — Tax deferral — New public facilities., with citation guidance and answers to common questions.
§ 36.100.090. Tax deferral — New public facilities.
(1) The governing board of a public facilities district may apply for deferral of taxes on the construction of buildings, site preparation, and the acquisition of related machinery and equipment for a new public facility. Application shall be made to the department of revenue in a form and manner prescribed by the department of revenue. The application shall contain information regarding the location of the public facility, estimated or actual costs, time schedules for completion and operation, and other information required by the department of revenue. The department of revenue shall approve the application within sixty days if it meets the requirements of this section.
(2) The department of revenue shall issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters
82.08, 82.12, and
82.14 RCW on the public facility. The use of the certificate shall be governed by rules established by the department of revenue.
(3) The public facilities district shall begin paying the deferred taxes in the fifth year after the date certified by the department of revenue as the date on which the public facility is operationally complete. The first payment is due on December 31st of the fifth calendar year after such certified date, with subsequent annual payments due on December 31st of the following nine years. Each payment shall equal ten percent of the deferred tax.
(4) The department of revenue may authorize an accelerated repayment schedule upon request of the public facilities district.
(5) Interest shall not be charged on any taxes deferred under this section for the period of deferral, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed for delinquent payments under this section. The debt for deferred taxes is not extinguished by insolvency or other failure of the public facilities district.
(6) Applications and any other information received by the department of revenue under this section are not confidential and are subject to disclosure. Chapter
82.32 RCW applies to the administration of this section.
(7) As used in this section, "public facility" means a baseball stadium with a retractable roof or canopy and natural turf.
Notes
Severability—Effective dates—1995 1st sp.s. c 14: See notes following RCW
36.100.010.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 36.100.090
What does Revised Code of Washington § 36.100.090 cover?
Section 36.100.090 ("Tax deferral — New public facilities.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Washington § 36.100.090?
A common citation format is "Revised Code of Washington § 36.100.090" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Washington law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.
How does Washington § 36.100.090 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
