Washington Revised Code Title 82. Excise Taxes § 82.59.010. Definitions

(1) “Affordable housing” means:

(2) “Applicant” means an owner of commercial property.

(3) “City” means any city or town, including a code city.

(4) “Conditional recipient” means an owner of commercial property granted a conditional certificate of program approval under this chapter, which includes any successor owner of the property.

(5) “Eligible investment project” means an investment project that is located in a city and receiving a conditional certificate of program approval.

(6) “Governing authority” means the local legislative authority of a city having jurisdiction over the property for which a deferral may be granted under this chapter.

(7) “Household” means a single person, family, or unrelated persons living together.

(9) “Investment project” means an investment in multifamily housing, including labor, services, and materials incorporated in the planning, installation, and construction of the project. “Investment project” includes investment in related facilities such as playgrounds and sidewalks as well as facilities used for business use for mixed-use development.

(10) “Low-income household” means a single person, family, or unrelated persons living together whose adjusted income is at or below 80 percent of the median family income adjusted for family size, for the county, city, or metropolitan statistical area, where the project is located, as reported by the United States department of housing and urban development.

(11) “Multifamily housing” means a building or a group of buildings having four or more dwelling units not designed or used as transient accommodations and not including hotels and motels. Multifamily units may result from rehabilitation or conversion of vacant, underutilized, or substandard buildings to multifamily housing.

(12) “Owner” means the property owner of record.

(13) “Underutilized commercial property” means an entire property, or portion thereof, currently used or intended to be used by a business for retailing or office-related or administrative activities. If the property is used partly for a qualifying use and partly for other purposes, the applicable tax deferral must be determined by apportionment of the costs of construction under rules adopted by the department. For the purposes of this subsection, “qualifying use” means used or intended to be used by a business for retailing or office-related or administrative activities.