reglab/housing_qa huggingface dataset:
WA Rev Code § 84.14.005 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.14 - New and Rehabilitated Multiple-Unit Dwellings in Urban Centers.|84.14.005 - Findings—Intent.

RCW 84.14.005 Findings—Intent.(1) The legislature finds:(a) That in many of Washington's urban centers there is insufficient availability of desirable and convenient residential units, including affordable housing units, to meet the needs of a growing number of the public who would live in these urban centers if these desirable, convenient, attractive, affordable, and livable places to live were available;(b) That the development of additional and desirable residential units, including affordable housing units, in these urban centers that will attract and maintain a significant increase in the number of permanent residents in these areas will help to alleviate the detrimental conditions and social liability that tend to exist in the absence of a viable mixed income residential population and will help to achieve the planning goals mandated by the growth management act under RCW 36.70A.020; and(c) That planning solutions to solve the problems of urban sprawl often lack incentive and implementation techniques needed to encourage residential redevelopment in those urban centers lacking a sufficient variety of residential opportunities, and it is in the public interest and will benefit, provide, and promote the public health, safety, and welfare to stimulate new or enhanced residential opportunities, including affordable housing opportunities, within urban centers through a tax incentive as provided by this chapter.(2) Therefore, the legislature intends to achieve multiple goals by incentivizing the development of multiple-unit housing including creating additional affordable housing, encouraging urban development and density, increasing market rate workforce housing, developing permanently affordable housing opportunities, promoting economic investment and recovery, and creating family-wage jobs.[ 2021 c 187 § 1; 2007 c 430 § 1; 1995 c 375 § 1.]
WA Rev Code § 84.14.007 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.14 - New and Rehabilitated Multiple-Unit Dwellings in Urban Centers.|84.14.007 - Purpose.

RCW 84.14.007 Purpose.It is the purpose of this chapter to encourage increased residential opportunities, including affordable housing opportunities, in cities that are required to plan or choose to plan under the growth management act within urban centers where the governing authority of the affected city has found there is insufficient housing opportunities, including affordable housing opportunities. It is further the purpose of this chapter to stimulate the construction of new multifamily housing and the rehabilitation of existing vacant and underutilized buildings for multifamily housing in urban centers having insufficient housing opportunities that will increase and improve residential opportunities, including affordable housing opportunities, within these urban centers. To achieve these purposes, this chapter provides for special valuations in residentially deficient urban centers for eligible improvements associated with multiunit housing, which includes affordable housing. It is an additional purpose of this chapter to allow unincorporated areas of rural counties that are within urban growth areas to stimulate housing opportunities and for certain counties to stimulate housing opportunities near college campuses to promote dense, transit-oriented, walkable college communities.[ 2014 c 96 § 2; 2012 c 194 § 1; 2007 c 430 § 2; 1995 c 375 § 2.]
WA Rev Code § 84.14.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.14 - New and Rehabilitated Multiple-Unit Dwellings in Urban Centers.|84.14.030 - Application—Requirements.

RCW 84.14.030 Application—Requirements.An owner of property making application under this chapter must meet the following requirements:(1) The new or rehabilitated multiple-unit housing must be located in a residential targeted area as designated by the city or county;(2) The multiple-unit housing must meet guidelines as adopted by the governing authority that may include height, density, public benefit features, number and size of proposed development, parking, income limits for occupancy, limits on rents or sale prices, and other adopted requirements indicated necessary by the city or county. The required amenities should be relative to the size of the project and tax benefit to be obtained;(3) The new, converted, or rehabilitated multiple-unit housing must provide for a minimum of fifty percent of the space for permanent residential occupancy. In the case of existing occupied multifamily development, the multifamily housing must also provide for a minimum of four additional multifamily units. Existing multifamily vacant housing that has been vacant for twelve months or more does not have to provide additional multifamily units;(4) New construction multifamily housing and rehabilitation improvements must be completed within three years from the date of approval of the application, plus any extension authorized under RCW 84.14.090(5);(5) Property proposed to be rehabilitated must fail to comply with one or more standards of the applicable state or local building or housing codes on or after July 23, 1995. If the property proposed to be rehabilitated is not vacant, an applicant must provide each existing tenant housing of comparable size, quality, and price and a reasonable opportunity to relocate; and(6) The applicant must enter into a contract with the city or county approved by the governing authority, or an administrative official or commission authorized by the governing authority, under which the applicant has agreed to the implementation of the development on terms and conditions satisfactory to the governing authority.[ 2021 c 187 § 9; 2012 c 194 § 3; 2007 c 430 § 5; 2005 c 80 § 1; 1997 c 429 § 42; 1995 c 375 § 6.]NOTES:Severability—1997 c 429: See note following RCW 36.70A.3201.
WA Rev Code § 84.14.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.14 - New and Rehabilitated Multiple-Unit Dwellings in Urban Centers.|84.14.050 - Application—Procedures.

RCW 84.14.050 Application—Procedures.An owner of property seeking tax incentives under this chapter must complete the following procedures:(1) In the case of rehabilitation or where demolition or new construction is required, the owner must secure from the governing authority or duly authorized representative, before commencement of rehabilitation improvements or new construction, verification of property noncompliance with applicable building and housing codes;(2) In the case of new and rehabilitated multifamily housing, the owner must apply to the city or county on forms adopted by the governing authority. The application must contain the following:(a) Information setting forth the grounds supporting the requested exemption including information indicated on the application form or in the guidelines;(b) A description of the project and site plan, including the floor plan of units and other information requested;(c) A statement that the applicant is aware of the potential tax liability involved when the property ceases to be eligible for the incentive provided under this chapter;(3) The applicant must verify the application by oath or affirmation; and(4) The application must be accompanied by the application fee, if any, required under RCW 84.14.080. The governing authority may permit the applicant to revise an application before final action by the governing authority.[ 2012 c 194 § 5; 2007 c 430 § 7; 1999 c 132 § 2; 1997 c 429 § 43; 1995 c 375 § 8.]NOTES:Severability—1997 c 429: See note following RCW 36.70A.3201.
WA Rev Code § 84.14.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.14 - New and Rehabilitated Multiple-Unit Dwellings in Urban Centers.|84.14.060 - Approval—Required findings.

RCW 84.14.060 Approval—Required findings.(1) The duly authorized administrative official or committee of the city or county may approve the application if it finds that:(a) A minimum of four new units are being constructed or in the case of occupied rehabilitation or conversion a minimum of four additional multifamily units are being developed;(b) If applicable, the proposed multiunit housing project meets the affordable housing requirements as described in RCW 84.14.020;(c) The proposed project is or will be, at the time of completion, in conformance with all local plans and regulations that apply at the time the application is approved;(d) The owner has complied with all standards and guidelines adopted by the city or county under this chapter; and(e) The site is located in a residential targeted area of an urban center or urban growth area that has been designated by the governing authority in accordance with procedures and guidelines indicated in RCW 84.14.040.(2) An application may not be approved after July 1, 2007, if any part of the proposed project site is within a campus facilities master plan, except as provided in RCW 84.14.040(1)(d).(3) An application may not be approved for a residential targeted area in a rural county on or after January 1, 2020.[ 2014 c 96 § 5; 2012 c 194 § 6. Prior: 2007 c 430 § 8; 2007 c 185 § 2; 1995 c 375 § 9.]NOTES:Tax preference performance statement—2014 c 96: See note following RCW 84.14.040.Effective date—2007 c 185: See note following RCW 84.14.010.
WA Rev Code § 84.14.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.14 - New and Rehabilitated Multiple-Unit Dwellings in Urban Centers.|84.14.070 - Processing—Approval—Denial—Appeal.

RCW 84.14.070 Processing—Approval—Denial—Appeal.(1) The governing authority or an administrative official or commission authorized by the governing authority must approve or deny an application filed under this chapter within ninety days after receipt of the application.(2) If the application is approved, the city or county must issue the owner of the property a conditional certificate of acceptance of tax exemption. The certificate must contain a statement by a duly authorized administrative official of the governing authority that the property has complied with the required findings indicated in RCW 84.14.060.(3) If the application is denied by the authorized administrative official or commission authorized by the governing authority, the deciding administrative official or commission must state in writing the reasons for denial and send the notice to the applicant at the applicant's last known address within ten days of the denial.(4) Upon denial by a duly authorized administrative official or commission, an applicant may appeal the denial to the governing authority within thirty days after receipt of the denial. The appeal before the governing authority must be based upon the record made before the administrative official with the burden of proof on the applicant to show that there was no substantial evidence to support the administrative official's decision. The decision of the governing body in denying or approving the application is final.[ 2012 c 194 § 7; 1995 c 375 § 10.]
WA Rev Code § 84.14.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.14 - New and Rehabilitated Multiple-Unit Dwellings in Urban Centers.|84.14.080 - Fees.

RCW 84.14.080 Fees.The governing authority may establish an application fee. This fee may not exceed an amount determined to be required to cover the cost to be incurred by the governing authority and the assessor in administering this chapter. The application fee must be paid at the time the application for limited exemption is filed. If the application is approved, the governing authority shall pay the application fee to the county assessor for deposit in the county current expense fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application. If the application is denied, the governing authority may retain that portion of the application fee attributable to its own administrative costs and refund the balance to the applicant.[ 1995 c 375 § 11.]
WA Rev Code § 84.16.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.010 - Definitions.

RCW 84.16.010 Definitions.For the purposes of this chapter and unless otherwise required by the context:(1) The term "department" without other designation means the department of revenue of the state of Washington.(2) The term "private car company" or "company" shall mean and include any person, copartnership, association, company or corporation owning, controlling, operating or managing stock cars, furniture cars, refrigerator cars, fruit cars, poultry cars, tank cars or any other kind of cars, used for transportation of property, by or upon railroad lines running in, into or through the state of Washington when such railroad lines are not owned or leased by such person, copartnership, association, company or corporation; or owning, controlling, operating or managing sleeping cars, parlor cars, buffet cars, tourist cars or any other kind of cars, used for transportation of persons by or upon railroads on lines running in, into or through the state of Washington, when such railroad lines are not owned or leased by such person, copartnership, association, company or corporation and upon which an extra charge in addition to the railroad transportation fare is made.(3) The term "operating property" shall mean and include all rolling stock and car equipment owned by any private car company, or held by it as occupant, lessee or otherwise, including its franchises used and reasonably necessary in carrying on the business of such company; and in the case of rolling stock and car equipment used partly within and partly without the state, shall mean and include a proportion of such rolling stock and car equipment to be determined as in this chapter provided; and all such property shall, for the purposes of this chapter be deemed personal property.[ 1975 1st ex.s. c 278 § 173; 1961 c 15 § 84.16.010. Prior: 1933 c 146 § 1; RRS § 11172-1; prior: 1907 c 36 § 1.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.020 - Annual statement of private car companies.

RCW 84.16.020 Annual statement of private car companies.Every private car company shall annually on or before the first day of May, make and file with the department of revenue in such form and upon such blanks as the department of revenue may provide and furnish, a statement, for the year ending December thirty-first next preceding, under the oath of the president, secretary, treasurer, superintendent or chief officer of such company, containing the following facts:(1) The name of the company, the nature of the business conducted by the company, and under the laws of what state or country organized; the location of its principal office; the name and post office address of its president, secretary, auditor, treasurer, superintendent and general manager; the name and post office address of the chief officer or managing agent or attorney-in-fact in Washington.(2) The total number of cars of every class used in transacting business on all lines of railroad, within the state and outside the state; together with the original cost and the fair average value per car of all cars of each of such classes.(3) The total number of miles of railroad main track over which such cars were used within this state and within each county in this state.(4) The total number of car miles made by all cars on each of the several lines of railroad in this state, and the total number of car miles made by all cars on all railroads within and without the state during the year.(5) A statement in detail of the entire gross receipts and net earnings of the company during the year within the state and of the entire system, from all sources.(6) Such other facts or information as the department of revenue may require in the form of return prescribed by it.The department of revenue shall have power to prescribe directions, rules and regulations to be followed in making the report required herein.[ 1975 1st ex.s. c 278 § 174; 1961 c 15 § 84.16.020. Prior: 1933 c 146 § 2; RRS § 11172-2; prior: 1907 c 36 § 2.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.030 - Annual statement of railroad companies.

RCW 84.16.030 Annual statement of railroad companies.The president or other officer of every railroad company whose lines run in, into or through this state, shall, on or before the first day of April in each year, furnish to the department of revenue a statement, verified by the affidavit of the officer making the same, showing as to every private car company respectively, the name of the company, the class of car and the total number of miles made by each class of cars, and the total number of miles made by all cars on its lines, branches, sidings, spurs or warehouse tracks, within this state during the year ending on the thirty-first day of December next preceding.[ 1975 1st ex.s. c 278 § 175; 1961 c 15 § 84.16.030. Prior: 1933 c 146 § 3; RRS § 11172-3.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.032 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.032 - Access to books and records.

RCW 84.16.032 Access to books and records.The department of revenue shall have access to all books, papers, documents, statements, and accounts on file or of record in any of the departments of the state; and shall have the power, by summons signed by director and served in a like manner as a subpoena issued from courts of record, to compel witnesses to appear and give evidence and to produce books and papers. The director or any employee officially designated by the director is authorized to administer oaths to witnesses. The attendance of any witness may be compelled by attachment issued out of any superior court upon application to said court by the department, upon a proper showing that such witness has been duly served with a summons and has refused to appear before the said department. In case of the refusal of a witness to produce books, papers, documents, or accounts or to give evidence on matters material to the hearing, the department may institute proceedings in the proper superior court to compel such witness to testify, or to produce such books or papers and to punish him or her for the refusal. All summons and process issued by the department shall be served by the sheriff of the proper county and such service certified by him or her to the department of revenue without any compensation therefor. Persons appearing before the department in obedience to a summons, shall, in the discretion of the department, receive the same compensation as witnesses in the superior court. The records, books, accounts, and papers of each company shall be subject to visitation, investigation, or examination by the department, or any employee thereof officially designated by the director. All real and/or personal property of any company shall be subject to visitation, investigation, examination, and/or listing at any and all times by the department, or any person employed by the department.[ 2013 c 23 § 347; 1975 1st ex.s. c 278 § 176; 1973 c 95 § 10; 1961 c 15 § 84.16.032. Prior: 1933 c 146 § 4; RRS § 11172-4; prior: 1907 c 36 § 6. Formerly RCW 84.16.060.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.034 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.034 - Depositions may be taken, when.

RCW 84.16.034 Depositions may be taken, when.The department of revenue in any matter material to the valuation, assessment or taxation of the property of any company, may cause the deposition of witnesses residing without the state or absent therefrom, to be taken upon notice to the company interested in like manner as the deposition of witnesses are taken in civil actions in the superior court.[ 1975 1st ex.s. c 278 § 177; 1961 c 15 § 84.16.034. Prior: 1933 c 146 § 5; RRS § 11172-5. Formerly RCW 84.16.070.]NOTES:Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 84.16.036 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.16 - Assessment and Taxation of Private Car Companies.|84.16.036 - Default valuation by department of revenue—Penalty—Estoppel.

RCW 84.16.036 Default valuation by department of revenue—Penalty—Estoppel.(1) If any company shall fail to comply with the provisions of RCW 84.16.020, the department shall add to the value of such company, as a penalty for such failure, five percent for every thirty days or fraction thereof, not to exceed ten percent, that the company fails to comply.(2) If any company, or its officer or agent, shall refuse or neglect to make any report required by this chapter, or by the department of revenue, or shall refuse or neglect to permit an inspection and examination of its records, books, accounts, papers or property requested by the department of revenue, or shall refuse or neglect to appear before the department in obedience to a summons, the department shall inform itself the best it may of the matters to be known, in order to discharge its duties with respect to valuation and assessment of the property of such company; and the department shall add to the value so ascertained twenty-five percent as a penalty for the failure or refusal of such company to make its report and such company shall be estopped to question or impeach the assessment of the department of revenue in any hearing or proceeding thereafter. Such penalty shall be in lieu of the penalty provided for in subsection (1) of this section.(3) The department shall waive or cancel the penalty imposed under subsection (1) of this section for good cause shown.(4) The department shall waive or cancel the penalty imposed under subsection (1) of this section when the circumstances under which the failure to materially comply with the provisions of RCW 84.16.020 do not qualify for waiver or cancellation under subsection (3) of this section if:(a) The company fully complies with the reporting provisions of RCW 84.16.020 within thirty days of the due date; and(b) The company has timely complied with the provisions of RCW 84.16.020 for the previous two calendar years. The requirement that a company has timely complied with the provisions of RCW 84.16.020 for the previous two calendar years is waived for any calendar year in which the company was not required to comply with the provisions of RCW 84.16.020.[ 2007 c 111 § 202; 1984 c 132 § 3; 1975 1st ex.s. c 278 § 178; 1961 c 15 § 84.16.036. Prior: 1933 c 146 § 6; RRS § 11172-6; prior: 1907 c 36 §§ 5, 6. Formerly RCW 84.16.080.]NOTES:Application—2007 c 111 §§ 201 and 202: See note following RCW 84.12.260.Part headings not law—2007 c 111: See note following RCW 82.16.120.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.