Washington Revised Code Title 84. Property Taxes § 84.25.030. Definitions

(1) “City” means any city or town.

(2) “Family living wage job” means a job that offers health care benefits with a wage that is sufficient for raising a family. A family living wage job must have an average wage of $23 an hour or more, working 2,080 hours per year on the subject site, as adjusted annually for inflation by the consumer price index. The family living wage may be increased by the local authority based on regional factors and wage conditions.

(3) “Governing authority” means the local legislative authority of a city or county having jurisdiction over the property for which an exemption may be applied for under this chapter.

(4) “Growth management act” means chapter 36.70A RCW.

(5) “Industrial/manufacturing facilities” means building improvements that are 10,000 square feet or larger, representing a minimum improvement valuation of $800,000 for uses categorized as “division D: manufacturing” or “division E: transportation (major groups 40-42, 45, or 47-48)” by the United States department of labor in the occupation safety and health administration's standard industrial classification manual, provided, a city may limit the tax exemption to manufacturing uses.

(6) “Lands zoned for industrial and manufacturing uses” means lands in a city zoned for an industrial or manufacturing use consistent with the city's comprehensive plan where the lands are designated for industry.

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

(8) “Targeted area” means an area of undeveloped lands zoned for industrial and manufacturing uses in the city that is located within or contiguous to an innovation partnership zone, foreign trade zone, or EB-5 regional center, and designated for possible exemption under the provisions of this chapter.

(9) “Undeveloped or underutilized” means that there are no existing building improvements on the portions of the property targeted for new or expanded industrial or manufacturing uses.