Washington § 82.59.030 - Initial application for a sales and use tax deferral.

Full text of Washington Revised Code of Washington § 82.59.030 — Initial application for a sales and use tax deferral., with citation guidance and answers to common questions.

§ 82.59.030. Initial application for a sales and use tax deferral.

An owner of underutilized commercial property seeking a sales and use tax deferral for conversion of a commercial building to provide affordable housing under this chapter on an investment project must complete the following procedures:
(1) The owner must apply to the city on forms adopted by the governing authority. The application must contain the following:
(a) Information setting forth the grounds supporting the requested deferral including information indicated on the application form or in the guidelines;
(b) A description of the investment project and site plan, and other information requested;
(c) A statement of the expected number of affordable housing units to be created;
(d) A statement that the applicant is aware of the potential tax liability involved if the investment project ceases to be used for eligible uses under this chapter;
(e) A statement that the applicant is aware that the investment project must be completed within three years from the date of approval of the application;
(f) A statement that the applicant is aware that the governing authority or the city official authorized by the governing authority may extend the deadline for completion of construction or rehabilitation for a period not to exceed 24 consecutive months; and
(g) A statement that the applicant would not have built in this location but for the availability of the tax deferral under this chapter;
(2) The applicant must verify the application by oath or affirmation; and
(3) The application must be accompanied by the application fee, if any, required under this chapter. The duly authorized administrative official or committee of the city may permit the applicant to revise an application before final action by the duly authorized administrative official or committee of the city.
[ 2024 c 332 s 5.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.59.030

What does Revised Code of Washington § 82.59.030 cover?

Section 82.59.030 ("Initial application for a sales and use tax deferral.") 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 § 82.59.030?

A common citation format is "Revised Code of Washington § 82.59.030" (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 § 82.59.030 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.