Washington Code § 35.107.010

Commercial office space development area—Local sales and use tax remittance program—Local property tax reinvestment program
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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 reinvestment program to make public improvements that incentivize the development of commercial office space.

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