Title 35, CITIES AND TOWNS

A city that imposes a business and occupation tax must provide for the allocation and apportionment of a person's gross income, other than persons subject to the provisions of chapter 82.14A RCW, as follows: (1) Gross income derived from all activities other than those taxed as s…

(1) The department of revenue shall conduct a study of the net fiscal impacts of chapter 79, Laws of 2003, with particular emphasis on the revenue impacts of the apportionment and allocation method contained in RCW 35.102.130 and any revenue impact resulting from the increased un…

Cities imposing business and occupation taxes must comply with all requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004. A city that has not complied with the requirements of RCW 35.102.020 through 35.102.130 by December 31, 2004, may not impose a tax that is im…

A city that imposes a business and occupation tax may by ordinance provide that return or tax information is confidential, privileged, and subject to disclosure in the manner provided by RCW 82.32.330. [ 2010 c 106 s 101.] Notes: Effective date—2010 c 106: "Except as otherwise pr…

Notwithstanding RCW 35.102.130, a city that imposes a business and occupation tax must allocate a person's gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, to the principal place in this state from which the taxpayer's busines…

(1) A city that imposes its business and occupation tax on professional employer services performed by a professional employer organization, regardless of the tax classification applicable to such services, shall provide a deduction identical to the deduction in RCW 82.04.540(2).…

The legislature intends for city fire departments to set standards for addressing the reporting and accountability of substantially career fire departments, and to specify performance measures applicable to response time objectives for certain major services. The legislature ackn…

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Advanced life support" means functional provision of advanced airway management, including intubation, advanced cardiac monitoring, manual defibrillation, establishme…

(1) Every city and town shall maintain a written statement or policy that establishes the following: (a) The existence of a fire department; (b) Services that the fire department is required to provide; (c) The basic organizational structure of the fire department; (d) The expect…

(1) Every city and town shall evaluate its level of service and deployment delivery and response time objectives on an annual basis. The evaluations shall be based on data relating to level of service, deployment, and the achievement of each response time objective in each geogra…

Cities and towns conducting annexations of all or part of fire protection districts shall, at least through the budget cycle, or the following budget cycle if the annexation occurs in the last half of the current budget cycle, in which the annexation occurs, maintain existing fir…

(1) A municipal fire department, or department, is entitled to recover from any liable party the actual costs associated with the cleanup or removal of hazardous waste and other hazardous materials, including debris or vehicle operating fluids, when responding to a vehicle accide…

The health sciences and services program is created to promote bioscience-based economic development and advance new therapies and procedures to combat disease and promote public health. [ 2007 c 251 s 2.] Notes: Captions not law—2007 c 251: "Captions used in this act are not any…

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Authority" means a health sciences and services authority created pursuant to this chapter. (2) "Board" means the governing board of trustees of an authority. (3) "Di…

A local government must establish by ordinance or resolution an authority. At a minimum, the ordinance must: (1) Specify the powers to be exercised by the authority; (2) Reserve the local government's right to dissolve the authority after its contractual responsibilities have exp…

(1) The student achievement council may approve applications submitted by local governments for an area's designation as a health sciences and services authority under this chapter. The director must determine the division to review applications submitted by local governments und…

(1) An authority shall be overseen by a board with not more than fourteen members. The authority board shall select the chair. Board members must have some experience with the mission of the authority. The board members shall be appointed as follows: (a) The governor shall appoin…

(1) The authority has all the general powers necessary to carry out its purposes and duties and to exercise its specific powers, including the authority may: (a) Sue and be sued in its own name; (b) Make and execute agreements, contracts, and other instruments, with any public or…

(1) A local government that creates a health sciences and services authority may incur general indebtedness, and issue general obligation bonds, to finance the grants and other programs and retire the indebtedness in whole or in part from the funds distributed pursuant to RCW 82.…

The bonds issued by a local government under RCW 35.104.070 shall not constitute an obligation of the state of Washington, either general or special. [ 2007 c 251 s 8.] Notes: Captions not law—Severability—2007 c 251: See notes following RCW 35.104.010.

(1) Members of the board, as well as other persons acting on behalf of the authority, while acting within the scope of their employment or agency, shall not be subject to personal liability resulting from their official duties conferred on them under this chapter. (2) The state, …

The board may petition the sponsoring local government to be dissolved upon a showing that it has no reason to exist and that any assets it retains must be returned to the state treasurer. [ 2007 c 251 s 10.] Notes: Captions not law—Severability—2007 c 251: See notes following RC…

(1) A local government that has established a health sciences and services authority under RCW 35.104.030 may, by ordinance or resolution, authorize the authority to borrow money under the conditions set forth in this section. (2) Moneys borrowed by an authority must be secured b…

The legislature finds that local governments, landlords, and tenants working together to provide crime-free rental housing is beneficial to the public health, safety, and welfare. The legislature is also concerned about activities and provisions that serve to bar a person with a …

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Crime-free rental housing program" means a crime prevention program designed to reduce crime, drugs, and gangs on rental housing premises under the supervision of the…

(1)(a) Except as provided in (b) of this subsection, a local government may adopt and implement a crime-free rental housing program within its jurisdiction in accordance with this chapter. (b) A crime-free rental housing program adopted and implemented by a county is applicable o…

A crime-free rental housing program may not prohibit a landlord from hiring or renting to a person solely because of the person's criminal history. [ 2010 c 132 s 4.]

(1) Except as provided in subsection (2) of this section, this chapter supersedes and preempts all rules, regulations, codes, statutes, or ordinances of all local governments regarding the same subject matter. The state preemption created in this section applies to all rules, reg…

The legislature finds that the cost of developing high quality, commercial office space is prohibitive in cities located outside of a major metropolitan area. The legislature finds these cities plan to locate commercial office space within those urban centers. The legislature als…

A governing authority of a city may designate a commercial office space development area. Within the area, the city may: (1) Adopt a local sales and use tax remittance program to incentivize the development of commercial office space; and (2) Establish a local property tax reinve…

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Commercial office space" means a high quality building or buildings in the local market, as determined by a city's governing authority. High quality must be reflected…

(1) In order for a city to approve a qualifying project to receive a sales and use tax remittance and participate in a local property tax reinvestment program, the city legislative authority must adopt an ordinance designating a commercial office space development area or areas. …

(1) In order to approve the sales and use tax remittance and property tax reinvestment for a qualifying project under RCW 35.107.030, an owner of a qualifying project must, in coordination with the city, submit an application to the city consistent with the standards and guidelin…

(1) The duly authorized administrative official or committee of the city may approve the application if it finds that: (a) The proposed qualifying project meets the criteria as defined by the city in RCW 35.107.030; (b) The proposed qualifying project is or will be, at the time o…

(1) Once the city approves an application for a qualifying project to participate in a property tax reinvestment program, the city must deposit into a commercial office development public improvement fund, the equivalent of the city's share of the ad valorem property taxation on …

(1) The city may only make expenditures from the commercial office development public improvement fund that: (a) Are to construct the public improvement that was identified in the approved application, requesting the property tax reinvestment submitted under RCW 35.107.040 and ap…

If a qualifying project participating in the property tax reinvestment program under this chapter changes ownership, the property continues to qualify for the reinvestment, if the new owner complies with all of the application requirements, procedures, terms, conditions, and repo…

(1) The joint legislative audit and review committee must study the effectiveness of the local sales and use tax remittance and the local property tax reinvestment programs authorized in this chapter, and submit a report as provided in subsection (3) of this section. (2) The repo…

(1) The legislature finds that solving the state's housing crisis requires a multipronged approach. Finding, acquiring, and holding land in the predevelopment phase is a time-consuming opportunity cost for all developers and is particularly acute for developers of affordable hous…

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Land bank" means the inventory of real property acquired, held, leased, or transferred by a land bank authority for purposes consistent with this chapter. (2) "Land b…

(1) A city or county legislative authority may authorize the establishment of a land bank by a public corporation established under RCW 35.21.730, a public housing authority established under chapter 35.82 RCW, or an entity exempt from federal income taxation under 26 U.S.C. Sec.…

(1) A land bank authority may acquire, hold, manage, improve, lease, transfer, or dispose of real property to be used as affordable housing. Real property held in the inventory of a land bank must be legally owned by the land bank authority. A land bank authority may also enter i…

(1) Each land bank authority must prepare an annual report. The annual report must include: (a) Real property parcels acquired, held, and transferred during the year; (b) The manner of disposition and alignment with local housing and land use plans; (c) How each action advanced a…

(1) All real and personal property owned by a nonprofit entity operating a land bank authority under RCW 35.108.030 is exempt from property taxation. (2) To qualify for this exemption, the nonprofit entity must be exempt from taxation under 26 U.S.C. Sec. 501(c)(3) of the interna…

(1) Any city having a boundary located on Puget Sound or Lake Washington may establish, finance, and provide passenger-only ferry service, including associated services to support and augment passenger-only ferry service operation, within its boundaries. For the purposes of this …