Title 3
REVENUE AND FINANCE

Chapters:

3.05 Payment of Claims and Obligations

3.10 Unemployment Insurance Benefit Account

3.15 Sales and Use Tax

3.20 Real Estate Excise Tax

3.25 Leasehold Excise Tax

3.30 Gambling Tax

3.35 Funds

3.40 City Service Fees

3.45 Acceptance of Donations

3.50 Surplus Personal Property

3.55 Repealed

3.60 Urban Center Development

Chapter 3.05
PAYMENT OF CLAIMS AND OBLIGATIONS

Sections:

3.05.010 Payment of claims or obligations of the city.

3.05.010 Payment of claims or obligations of the city.

Pursuant to RCW 35A.40.020, payment of claims or obligations of the city shall be by check. The qualified public depository, whereon such checks are to be drawn, shall be Bank of America. The city officers authorized to sign checks shall be the city manager, assistant city manager, budget manager, and city clerk. Checks shall be signed by any two of the foregoing authorized signatories. (Ord. 2005-328 § 1; Ord. 72 § 1, 1995).

Chapter 3.10
UNEMPLOYMENT INSURANCE BENEFIT ACCOUNT

Sections:

3.10.010 Created – Purpose – Deposits.

3.10.010 Created – Purpose – Deposits.

There is created a new account entitled unemployment insurance benefit account which shall be utilized for the reimbursement of unemployment benefits paid by the employment security department of the state and chargeable to the city. Deposits shall be made to such account from city operating funds on a monthly basis or other intervals as determined by the city council.

A. Expenditures. Expenditures from such account shall be made from time to time as required to reimburse the employment security department of the state for unemployment benefits paid by it and chargeable to the city.

B. Administration. The treasurer is authorized and directed to establish and administer such account and to make such temporary investments of account proceeds in any manner authorized by law. (Ord. 14 § 1, 1994).

Chapter 3.15
SALES AND USE TAX

Sections:

Article I. Sales and Use Tax

3.15.010 Imposition of sales and use tax as authorized by RCW 82.14.030(1).

3.15.020 Administration – Collection.

3.15.030 Inspection of records – Agreement with Department of Revenue.

3.15.040 Penalty.

Article II. Additional Sales and Use Tax

3.15.110 Imposition of an additional sales and use tax as authorized by RCW 82.14.030(2).

3.15.120 Administration – Collection.

3.15.130 Inspection of records – Agreement with Department of Revenue.

3.15.140 Penalty.

Article I. Sales and Use Tax

3.15.010 Imposition of sales and use tax as authorized by RCW 82.14.030(1).

A. Imposition. There is imposed a sales and/or use tax, as the case may be, upon every taxable event as defined in Chapter 82.14 RCW, as the same now exists or may hereafter be amended, which occurs within the city limits. The tax shall be imposed upon and collected from those persons from whom the state sales and/or use tax is collected pursuant to Chapters 82.08 and 82.12 RCW, as the same now exist or may hereafter be amended.

B. Tax Rate. The rate of tax imposed by subsection (A) of this section shall be one-half of one percent of the selling price or value of the article used as the case may be; provided, that during such period as there is in effect a sales and/or use tax imposed by King County pursuant to RCW 82.14.030(1), the rate imposed by this article shall be as provided in RCW 82.14.030(1), as the same now exists or may hereafter be amended. The rate as of the effective date of the ordinance codified in this section shall be 425/1000th of one percent. (Ord. 11 § 1, 1994).

3.15.020 Administration – Collection.

The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050, as the same now exists or may hereafter be amended. (Ord. 11 § 2, 1994).

3.15.030 Inspection of records – Agreement with Department of Revenue.

The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330, as the same now exists or may hereafter be amended. The city manager is authorized to enter into an agreement with the Department of Revenue for the administration of the tax. (Ord. 11 § 3, 1994).

3.15.040 Penalty.

It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of this article, or to gain some advantage or benefit, whether direct or indirect, or for any buyer to refuse to pay any tax due under the provisions of this article. Any person violating any provision of this article shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or city ordinance. (Ord. 11 § 4, 1994).

Article II. Additional Sales and Use Tax

3.15.110 Imposition of an additional sales and use tax as authorized by RCW 82.14.030(2).

A. Imposition. In addition to other taxes which may be imposed by the city, there is imposed a separate sales and/or use tax, as the case may be, upon the same taxable events and upon which the tax imposed pursuant to RCW 82.14.030(1) is levied, as the same exists or may hereafter been amended, and as specifically authorized by RCW 82.14.030(2).

B. Tax Rate. The rate of tax imposed by this section, which shall be in addition to the rate of tax permitted to be imposed by city ordinance pursuant to RCW 82.14.030(1), as the same now exists or may hereafter be amended, shall be one-half of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax); provided that if King County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), as the same now exists or may hereafter be amended, at a rate that is equal to or greater than the rate imposed under this article, then said county shall receive 15 percent of the city tax; provided further, that if King County shall impose a sales and/or use tax pursuant to RCW 82.14.030(2), at a rate that is less than the rate imposed under this article, the county shall receive that amount of revenues from the city tax equal to 15 percent of the rate of tax imposed by the county. (Ord. 12 § 1, 1994).

3.15.120 Administration – Collection.

The administration and collection of the tax imposed by this article shall be in accordance with the provisions of RCW 82.14.050, as the same now exists or may hereafter be amended. (Ord. 12 § 2, 1994).

3.15.130 Inspection of records – Agreement with Department of Revenue.

The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330, as the same now exists or may hereafter be amended. The city manager is authorized to enter into an agreement with the Department of Revenue for the administration of the tax. (Ord. 12 § 3, 1994).

3.15.140 Penalty.

It is unlawful for any seller to fail or refuse to collect taxes with intent to violate the provisions of this article, or to gain some advantage or benefit, whether direct or indirect, or for any buyer to refuse to pay any tax due under the provisions of this article. Any person violating any provision of this article shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or city ordinance. (Ord. 12 § 5, 1994).

Chapter 3.20
REAL ESTATE EXCISE TAX

Sections:

3.20.010 One-quarter percent excise tax on real estate sales.

3.20.020 Additional one-quarter percent excise tax on real estate sales.

3.20.030 County to collect payment.

3.20.040 Tax is obligation of seller.

3.20.050 Tax lien on real property.

3.20.060 Duties of county treasurer.

3.20.070 Payment due.

3.20.080 Refunds.

3.20.090 Penalty.

3.20.010 One-quarter percent excise tax on real estate sales.

A. Imposition. Pursuant to RCW 82.46.010, there is imposed an excise tax on each sale of real property in the city constituting a taxable event as defined in Chapter 82.45 RCW, as the same now exists or may hereafter be amended. The tax imposed under this section shall be collected from persons who are taxable by the state under Chapter 82.45 RCW, as the same now exists or may hereafter be amended, and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapters 82.45 and 82.46 RCW, as the same now exist or may hereafter be amended.

B. Tax Rate. The rate of tax imposed by this section pursuant to RCW 82.46.010, as the same exists or may hereafter be amended, shall be one-quarter of one percent of the selling price of all real property upon which this tax is imposed.

C. Use of Proceeds. All proceeds from the tax imposed by this section shall be placed in the city’s real estate excise tax fund and shall be used solely for financing capital projects, as defined in RCW 82.46.010(6), as the same exists or may hereinafter be amended, specified in the capital facilities plan element of the city’s comprehensive plan or for housing relocation assistance under RCW 59.18.440 and 59.18.450. (Ord. 2005-330 § 2; Ord. 26 § 1, 1994; Ord. 8 § 1, 1994).

3.20.020 Additional one-quarter percent excise tax on real estate sales.

A. Imposition. Pursuant to RCW 82.46.035, there is imposed an additional excise tax on each sale of real property constituting a taxable event as defined in Chapter 82.45 RCW, and occurring within the corporate limits of the city. The tax imposed under this section shall be collected from persons who are taxable by the state under Chapter 82.45 RCW and such tax shall comply with all applicable rules, regulations, laws and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW.

B. Tax Rate. The rate of tax imposed by this section pursuant to RCW 82.46.035 shall be one-quarter of one percent of the selling price of all real property upon which this tax is imposed by subsection (A).

C. Use of Proceeds. Revenues generated from the tax imposed by this section shall be used solely for the financing of capital projects specified in a capital facilities plan element of a comprehensive plan approved by the city council. (Ord. 8 § 2, 1994).

3.20.030 County to collect payment.

The county treasurer shall collect the tax imposed by this chapter. The county treasurer shall place one percent of the proceeds of the taxes imposed and collected by this chapter in the county current expense fund to defray costs of collection. The remaining proceeds from city taxes imposed by this chapter shall be distributed to the city monthly. (Ord. 8 § 3, 1994).

3.20.040 Tax is obligation of seller.

The taxes imposed by this chapter are the obligation of the seller and may be enforced through the action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. (Ord. 8 § 4, 1994).

3.20.050 Tax lien on real property.

The taxes imposed by this chapter and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale or until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. (Ord. 8 § 5, 1994).

3.20.060 Duties of county treasurer.

The taxes imposed by this chapter shall be paid to and collected by the county treasurer. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed herein shall be evidence of the satisfaction of the lien imposed in this chapter and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the King County department of records and elections for filing or recording until the tax is paid and the stamp affixed thereto. In case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the county treasurer. (Ord. 8 § 6, 1994).

3.20.070 Payment due.

The tax imposed by this chapter shall become due and payable immediately at the time of the sale, and if not so paid within 30 days thereafter, shall bear interest at the maximum rate permitted by law from the time of sale until the date of payment. (Ord. 8 § 7, 1994).

3.20.080 Refunds.

If, upon written application by taxpayer to the county treasurer for a refund, it appears that tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the county treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount or an improper amount paid, unless such improper amount was paid as a result of miscalculation. Any refund made shall be withheld from the next monthly distribution to the city. (Ord. 8 § 8, 1994).

3.20.090 Penalty.

It is unlawful for any person to fail or refuse to pay taxes with intent to violate the provisions of this chapter. Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof, punished pursuant to state law or city ordinance. (Ord. 8 § 11, 1994).

Chapter 3.25
LEASEHOLD EXCISE TAX

Sections:

3.25.010 Imposed.

3.25.020 Contract authorized.

3.25.030 Penalty.

3.25.010 Imposed.

Pursuant to RCW 82.29A.040, as the same now exists or may hereafter be amended, the city imposes a leasehold excise tax as authorized by Chapter 82.29A RCW, as the same now exists or may hereafter be amended. The tax shall be equal to four percent of taxable rent. (Ord. 9 § 1, 1994).

3.25.020 Contract authorized.

Pursuant to RCW 82.29A.080, as the same now exists or may hereafter be amended, the city manager is authorized to enter into a contract prior to the effective date of the ordinance codified in this section with the Department of Revenue for the administration and collection of the tax. (Ord. 9 § 2, 1994).

3.25.030 Penalty.

It is unlawful for any person to fail or refuse to pay taxes with intent to violate the provisions of this chapter. Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or city ordinance. (Ord. 9 § 4, 1994).

Chapter 3.30
GAMBLING TAX

Sections:

3.30.010 Imposed.

3.30.020 Exemptions.

3.30.030 Administration of tax.

3.30.040 Charitable, nonprofit organization – Declaration of intent to conduct gambling activity.

3.30.050 Tax due date – Delinquency.

3.30.060 Financial records.

3.30.070 Definitions.

3.30.080 Unlawful acts.

3.30.090 Penalty.

3.30.010 Imposed.

Pursuant to RCW 9.46.110, as the same now exists or may hereafter be amended, there is levied upon all persons, associations or organizations a tax on all gambling activities occurring within the city as permitted by state law at the following rates:

A. Bingo or raffles at a rate of 10 percent of the gross revenues received therefrom, less the amount paid for as prizes;

B. Amusement games at a rate of two percent of the sum of the gross revenues received therefrom, less the amount paid for as prizes, and which rate will generate an amount sufficient to pay the actual costs of enforcement of the provisions of this ordinance and Chapter 9.46 RCW;

C. Punchboards or pull-tabs at a rate of five percent of gross receipts. (Ord. 13 § 1, 1994).

3.30.020 Exemptions.

No tax shall be imposed pursuant to this ordinance on bingo or amusement games when such gambling activities, or any combination thereof, are conducted by a bona fide charitable or nonprofit organization as defined in RCW 9.46.0209, as the same now exists or may hereafter be amended, which organization has no paid operating or management personnel for the gambling activities and has gross income from bingo or amusement games, or any combination thereof, not exceeding $5,000 per year, less the amount paid for as prizes. No tax shall be imposed on the first $10,000 of net proceeds from raffles conducted by bona fide charitable organizations. (Ord. 13 § 2, 1994).

3.30.030 Administration of tax.

The administration and collection of the tax imposed by NMC 3.30.010 shall be by the city clerk and pursuant to the rules and regulations of the Washington State Gambling Commission. The city clerk is instructed and authorized to adopt appropriate reporting requirements, to ensure the effective administration of license holders exempt from the payment of the tax and to make such further rules and regulations for the purpose of carrying out the provisions of this chapter. (Ord. 13 § 3, 1994).

3.30.040 Charitable, nonprofit organization – Declaration of intent to conduct gambling activity.

For the purpose of identifying the persons, associations and organizations that shall be subject to the tax imposed by NMC 3.30.010, any bona fide charitable or nonprofit corporation intending to conduct or operate any bingo game, raffle or amusement game which requires licensing as provided in and authorized by Chapter 9.46 RCW, as the same now exists or may be hereafter amended, shall, prior to commencement of any such activity, file with the city clerk a sworn declaration of intent to conduct or operate such activity, together with a copy of the license issued in accordance with Chapter 9.46 RCW, as the same now exists or may be hereafter amended. Thereafter, for any period covered by such state license or any renewal thereof, any such licensed bona fide charitable or nonprofit corporation shall, on or before the fifteenth day of the month following the end of the quarterly period in which the tax accrued, file with the city clerk a sworn statement, on a form to be provided and prescribed by the city clerk, for the purpose of ascertaining the tax due for the preceding quarterly period. (Ord. 13 § 4, 1994).

3.30.050 Tax due date – Delinquency.

A. The tax imposed by NMC 3.30.010 shall be due and payable in quarterly installments, and remittance therefor shall accompany such return and be made on or before the thirtieth day of the month next succeeding the quarterly period in which the tax accrued.

B. For each payment due, if such payment is not made by the due date thereof, there shall be added a penalty as follows:

1. If paid on or before the fifteenth day of the second month next succeeding the quarterly period in which the tax accrued, 10 percent with a minimum penalty of $5.00;

2. If paid prior to the thirtieth day of the second month next succeeding the quarterly period in which the tax accrued, 15 percent with a minimum penalty of $10.00;

3. Failure to make payment by the thirtieth day of the second month succeeding the quarterly period in which the tax accrued shall result in a penalty of 20 percent with a minimum penalty of $15.00. (Ord. 13 § 5, 1994).

3.30.060 Financial records.

It shall be the responsibility of all officers, directors and managers of any corporation conducting any gambling activities subject to taxation under this chapter to make available at all reasonable times such financial records as the city clerk may require to determine full compliance with this chapter. (Ord. 13 § 6, 1994).

3.30.070 Definitions.

For the purposes of this chapter, the terms used herein shall have the same meanings as defined in Chapter 9.46 RCW, as the same now exists or may hereafter be amended. (Ord. 13 § 7, 1994).

3.30.080 Unlawful acts.

It is unlawful for any person liable for the tax imposed by this chapter to fail to pay the tax when due or for any person to make any false or fraudulent return or any false statement in connection with the return. (Ord. 13 § 8, 1994).

3.30.090 Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof punished pursuant to state law or city ordinance. (Ord. 13 § 9, 1994).

Chapter 3.35
FUNDS

Sections:

3.35.010 General fund.

3.35.020 Street fund.

3.35.030 Repealed.

3.35.040 Surface water management fund.

3.35.050 Creation of a petty cash fund.

3.35.060 Appropriation of funds.

3.35.070 Real estate excise tax.

3.35.080 Cumulative reserve fund for general city purposes.

3.35.090 Equipment replacement fund.

3.35.100 Parks and open space fund.

3.35.110 Housing trust fund.

3.35.120 Capital investment fund.

3.35.130 Transportation impact fees fund.

3.35.010 General fund.

There is created a fund to be known as the general fund, to be used to pay the expenses and liabilities of the city not required to be paid from another fund. Separate accounts may be established for each city department or division. (Ord. 34 § 1, 1994).

3.35.020 Street fund.

There is created a fund to be known as the street fund, to account for maintenance and improvement of the city’s street and traffic systems. (Ord. 34 § 2, 1994).

3.35.030 Capital fund.

Repealed by Ord. 2005-330. (Ord. 34 § 3, 1994).

3.35.040 Surface water management fund.

There is created a fund to be known as the surface water management fund, to be used to pay for all expenses of providing surface water collection and disposal services to the city. (Ord. 34 § 4, 1994).

3.35.050 Creation of a petty cash fund.

The city treasurer is hereby authorized to establish a petty cash fund in the amount of $250.00, and a change fund in the amount of $50.00. The petty cash fund is established for the purpose of making minor authorized disbursements. The change fund is established for the purpose of making change. The city treasurer, or his or her designee, shall be the custodian of the petty cash fund. The deputy city clerk, or his or her designee, shall be the custodian of the change fund. (Ord. 97-129 § 1; Ord. 4 § 1, 1994).

3.35.060 Appropriation of funds.

The sum of $250.00 is appropriated from the city general fund for the city petty cash fund, and the sum of $50.00 is appropriated from the city general fund for the city’s change fund. The city treasurer, or his or her designee, is authorized to reimburse the petty cash fund for actual expenses incurred as contemplated in NMC 3.35.050. The deputy city clerk, or his or her designee, is authorized to make change from the change fund and at all times the balance of the change fund must remain at $50.00. Any shortages or overages to the change fund are reported to the treasurer on the daily change fund reconciliation sheet. (Ord. 97-129 § 2; Ord. 4 § 2, 1994).

3.35.070 Real estate excise tax.

A. There is created a fund to be known as the real estate excise tax fund, into which shall be deposited all proceeds of the tax imposed by NMC 3.20.010.

B. Revenues generated by the tax imposed by NMC 3.20.020 shall be deposited in a separate subaccount of the real estate excise tax fund. (Ord. 2005-330 § 1; Ord. 26 § 2, 1994; Ord. 8 § 10, 1994).

3.35.080 Cumulative reserve fund for general city purposes.

A. Cumulative Reserve Fund Renamed. The fund created in the 1995 budget ordinance called “cumulative reserve fund” shall be renamed as the “cumulative reserve fund for general city purposes.”

B. Purpose of the Cumulative Reserve Fund for General City Purposes. Any moneys in this fund shall be for capital purchases or for operating shortfalls due to unforeseen cost increases or unanticipated revenue losses and approved by a two-thirds majority of the city council. (Ord. 63 §§ 1, 2, 1995).

3.35.090 Equipment replacement fund.

There is created a fund to be known as the equipment replacement fund, which shall be used for the repair or replacement of worn or obsolete equipment. The fund shall be administered by the city manager or his/her designee. An annual transfer schedule will be established at the time of budget adoption and will become a part thereof. Transfers to the equipment replacement fund will be made throughout the year from applicable appropriations. All funds in the previously entitled equipment rental fund are hereby transferred to the equipment replacement fund. (Ord. 2005-330 § 3).

3.35.100 Parks and open space fund.

There is created a fund to be known as the parks and open space fund, for the purpose of accounting for revenues intended or restricted for parks, open space, and related facilities. Revenues such as park fees-in-lieu, parks impact fees, the proceeds from the sale of certain real estate, donations, or other revenues that relate to the acquisition or improvement of parks and open space, or related facilities, shall be deposited in the fund. All expenditures and disbursements from such fund shall be made from time to time as authorized by the city council. The moneys in the parks and open space fund shall be used for the acquisition, construction, improvement, and repair of parks, open space and related facilities within the city. All such funds previously within the general fund are transferred to the parks and open space fund. (Ord. 2005-330 § 4).

3.35.110 Housing trust fund.

There is created a fund to be known as the housing trust fund to receive revenues or appropriations supporting the development and preservation of affordable housing, and to provide segregated accounting and control for expenditure of moneys. Disbursements from the housing trust fund shall be authorized for projects approved by the city council. All such funds or appropriations previously within the general fund are hereby transferred to the housing trust fund. (Ord. 2005-330 § 5).

3.35.120 Capital investment fund.

There is created a fund to be known as the capital investment fund to receive both transfers from other city funds and certain grants that are to be used to fund capital improvements. Grant revenues are anticipated to be received in the year in which an approved capital investment project is to be undertaken. Transfers from other city funds to the capital investment fund shall occur in the year and to the amount needed for approved capital investment projects, in accord with the capital investment plan adopted annually by the city council. (Ord. 2005-330 § 6).

3.35.130 Transportation impact fees fund.

There is created a fund to be known as the transportation impact fees fund to receive traffic impact fee revenues authorized by Chapter 16.15 NMC and those received in accordance with the interlocal agreement with King County authorized by Resolution No. 94 (“the agreement”), and to provide segregated accounting and control for expenditure of moneys. Disbursements from the transportation impact fees fund shall be authorized for projects approved by city council and in accordance with statutory provisions governing the use of transportation impact fees, and also such payments that are in accord with the agreement. All such funds or appropriations previously within the “impact fees account” of the general fund are hereby transferred to the transportation impact fees fund. (Ord. 2005-330 § 7).

Chapter 3.40
CITY SERVICE FEES

Sections:

3.40.010 Established.

3.40.020 Fee waived for city events.

3.40.010 Established.

In addition to any fees established in other city ordinances, the city shall charge the fees established by resolution for services provided by the city. (Ord. 41 § 1, 1994).

3.40.020 Fees waived for city events.

Any fees established in other city ordinances shall be waived in part or in full by the city manager for city-sponsored events. (Ord. 97-141 § 1).

Chapter 3.45
ACCEPTANCE OF DONATIONS

Sections:

3.45.010 Acceptance of donations.

3.45.020 Policy.

3.45.030 Funds and accounting.

3.45.040 Internal Revenue Code compliance.

3.45.010 Acceptance of donations.

The city manager is authorized to accept on behalf of the city any money or property donated, devised, or bequeathed to the city, and to carry out the terms of the donation, devise or bequest, if acceptance of the donation is within the powers granted by law to the city. If no terms or conditions are attached to the donation, devise or bequest, the city may expend or use the same for any municipal purpose. (Ord. 97-139 § 1).

3.45.020 Policy.

A. Purpose. To establish policy and procedures for the acceptance of monetary and nonmonetary donations to the city.

B. Policy. To consider the acceptance of any monetary and nonmonetary donations, devises, or bequests from private citizens, business groups or other organization. Considerations include the use of the donation, restrictions associated with the donation, costs associated with, and effective use of.

C. Procedure.

1. The department receiving and managing the proposed donation shall complete sections (1) through (5) of the attached donation agreement form.*

2. For a monetary donation, the department shall attach the donor’s original check to a photocopy of the completed donation agreement form and forward them immediately to the service center (city cashier) which will issue a treasurer’s receipt. The service center shall deposit the check into a holding account until the appropriate approvals are completed. (See finance department for coding of treasurer’s receipt.)

3. The department shall forward all four copies of the completed donation agreement, and a photocopy of the donor’s check, to the city manager for consideration of the proposed donation.

4. The city manager shall accept or decline the donation. If the donation is accepted, the city manager shall sign the donation agreement and forward four copies plus the check copy to the city treasurer.

5. The city treasurer shall create appropriate BARS codes and/or funds as required by the donation and initiate any additional procedures or policies as required.

a. Copy #1: Treasurer receipting cashier;

b. Copy #2: City treasurer;

c. Copy #3: Donor;

d. Copy #4: Department assigned to managing the donation. (Ord. 97-139 § 2).

* The donation agreement form is attached to Exhibit A of Ordinance 97-139, available in the city clerk’s office.

3.45.030 Funds and accounting.

The finance director is authorized and directed to establish such funds and accounting procedures as may be necessary to carry out the terms or conditions of any donation, devise or bequest, in accordance with the laws of the state of Washington and requirements of the Office of the State Auditor. (Ord. 97-139 § 3).

3.45.040 Internal Revenue Code compliance.

The city will comply with all provisions of the Federal Internal Revenue Code in this policy. (Ord. 97-139 § 4).

Chapter 3.50
SURPLUS PERSONAL PROPERTY

Sections:

3.50.010 Purpose and intent.

3.50.020 Administration.

3.50.030 Declaration of surplus and determination of value.

3.50.040 Disposition of surplus personal property valued up to $500.00.

3.50.050 Property valued between $500.01 and less than $10,000.

3.50.060 Property valued in excess of $10,000.01.

3.50.070 Guidelines for decision.

3.50.080 Sale of surplus personal property to another municipality.

3.50.090 Trade-in of surplus equipment.

3.50.100 Sale of utility personal property.

3.50.110 Employee and city council ineligibility to purchase surplus personal property.

3.50.010 Purpose and intent.

The purpose of this chapter is to establish procedures for the disposition of property, other than real property, that is surplus to the needs of the city. “Surplus,” as used in this chapter, is defined as any tangible, city-owned personal property (“personal property”) that is no longer needed at present or in the foreseeable future, or that is no longer of value or use to the city. (Ord. 06-332 § 1).

3.50.020 Administration.

The city manager is responsible for the administration of this chapter and shall coordinate the disposition of surplus personal property in accordance with this chapter. The city department heads and division managers shall cooperate with the city manager to ensure the most efficient and beneficial disposition of personal property. (Ord. 06-332 § 1).

3.50.030 Declaration of surplus and determination of value.

A department head, division manager or the city manager may declare an item of personal property or similarly-described group of items “surplus” within the meaning of this chapter. The declaring official must document such declaration, together with a determination of value. The determined value must be the reasonable fair market value in “as is, where is” condition. The documentation shall be submitted to the budget manager to evaluate the determined value, and to the city manager to evaluate the disposal request. If the request and the value are determined to be reasonable, the city manager shall select the most appropriate course of action consistent with this chapter. (Ord. 06-332 § 1).

3.50.040 Disposition of surplus personal property valued up to $500.00.

A. The city manager may authorize department directors or division managers to dispose of surplus personal property valued at $500.00 or less in the most appropriate manner determined to be in the best interest of the city.

B. When the cost of disposing the property is equal to, or exceeds the current fair market value of the property, the city manager may authorize donation of surplus personal property to a nonprofit, charitable organization that serves the poor and/or infirm and is tax exempt under the Internal Revenue Service Code Section 501(c)(3). (Ord. 06-332 § 1).

3.50.050 Property valued between $500.01 and less than $10,000.

A. If surplus personal property has an estimated value between $500.01 and $10,000, based upon written certification contemplated in NMC 3.50.030, the city manager may dispose of the surplus personal property in the manner determined to be in the city’s best interest, including:

1. Solicitation of written bids;

2. Public auction;

3. Negotiated sale to one or more designated buyers approved by the city manager;

4. Transfer to another agency of government at, or below, reasonable market value; or

5. Lease.

B. If the city manager cannot dispose of the property in any of the manners identified above, the city manager shall notify the city council and recommend further action. The city council will then direct the disposition of the surplus property. (Ord. 06-332 § 1).

3.50.060 Property valued in excess of $10,000.01.

Disposition of surplus personal property with a value of $10,000.01 or greater shall be approved by a majority of the city council. Permissible methods of disposition include:

A. Sale by Sealed Bidding.

1. The call for sealed bids shall contain a description of the property to be sold, its location, the name and address of the person to whom the bids shall be sent, the last date for filing said bids, and any other pertinent information required by the city manager. Such call for bids shall be published one time in the city’s official newspaper of record at least 10 days before the bid opening date, and may be published in other advertising media.

2. Each sealed bid shall be accompanied by a deposit in the form of a certified or cashier’s check, equal to at least 10 percent of the amount of their bid. Deposits submitted by unsuccessful bidders shall be returned to the unsuccessful bidder within five business days of the bid opening. The deposit of the successful bidder shall be applied toward the bid price, or upon failure of the successful bidder to transact the purchase, such deposit shall be forfeited as liquidated damages and such deposit shall be credited to the appropriate account.

3. The city clerk, or his/her designee, shall open sealed bids publicly at the time, date and place specified within the call for bids. The official conducting the bid opening shall create a matrix during the bid opening which will include, at a minimum, the bidder’s name, date/time bid was received, a notation as to whether or not a deposit was received (perhaps resulting in a nonresponsive bid), the amount/form of the deposit, and the total bid price. Bid results shall be posted in a conspicuous location on the city’s website no later than one hour from the adjournment of any bid opening.

4. As a general rule, the city shall accept the highest bid that exceeds the city’s estimated value; provided, however, the city reserves the right to reject any/all bids. In the event no bids are received or accepted, or in cases where no bids exceed the city’s estimated value, the city manager may ask for new sealed bids or direct the sale or disposition of such surplus personal property under procedures adopted pursuant to NMC 3.50.050.

B. Sale by Public Auction.

1. The city may conduct an independent public auction or cooperate with another public entity for the disposition of surplus personal property. Should the city conduct an independent public auction, notice of public auction shall be published within the city’s official newspaper of record and must include a description of the property to be sold and all other pertinent information required by the city manager one time in the city’s official newspaper of record at least 10 days before the bid opening date. Notice may also be published in other advertising media.

2. As a general rule, the city shall accept the highest bid that exceeds the city’s estimated value; provided, however, the city reserves the right to reject any/all bids. In the event no bids are received or accepted, the city manager may direct the sale or disposition of the surplus personal property under procedures adopted pursuant to NMC 3.30.050.

C. Negotiated sale to one or more designated buyers.

D. Transfer to another municipality at or below reasonable market value.

E. Lease. (Ord. 06-332 § 1).

3.50.070 Guidelines for decision.

The disposition of all surplus personal property under this chapter shall be conducted in the city’s best interests. Factors included when determining the city’s best interests include, but are not limited to:

A. Possible future requirements of the city;

B. Present value of the property;

C. Likelihood of locating a buyer;

D. Intergovernmental cooperation; and/or

E. General welfare of the city. (Ord. 06-332 § 1).

3.50.080 Sale of surplus personal property to another municipality.

A. Sale or disposition of surplus personal property with an estimated value of $50,000 or less to another municipality shall be in accordance with procedures adopted, pursuant to NMC 3.50.050 of this chapter; provided, however, personal property with an estimated value between $10,000.01 and $50,000 shall require city council concurrence/approval.

B. Sale or disposition of surplus personal property with an estimated value in excess of $50,000 to another municipality shall be in accordance with the procedures for public notice and hearing as contained in RCW 39.33.020. (Ord. 06-332 § 1).

3.50.090 Trade-in of surplus equipment.

A. Notwithstanding NMC 3.30.080, approval of the city council is not required for the trade-in of surplus equipment when purchasing new equipment of the same type, provided a fair market value is obtained for the trade-in.

B. When surplus personal property has been certified for trade-in by a department head in accordance with this chapter, such trade-in may be approved by the city manager in an informal written manner. (Ord. 06-332 § 1).

3.50.100 Sale of utility personal property.

Sale or disposition of surplus property acquired for public utility purposes shall be conducted in accordance with the procedures for public notice and hearing set forth in RCW 35.94.040. (Ord. 06-332 § 1).

3.50.110 Employee and city council ineligibility to purchase surplus personal property.

No city employee nor any member of their family, and no city councilor, nor member of their family, may acquire such surplus personal property. (Ord. 06-332 § 1).

Chapter 3.55
ADMISSIONS TAX

(Repealed by Ord. 2007-370)

Chapter 3.60
URBAN CENTER DEVELOPMENT

Sections:

3.60.010 Purpose.

3.60.020 Definitions.

3.60.030 Residential targeted areas – Criteria – Designation – Rescission.

3.60.040 Project eligibility.

3.60.050 Application procedure – Fee.

3.60.060 Application review – Issuance of conditional certificate – Denial – Appeal.

3.60.070 Amendment of contract.

3.60.080 Extension of conditional certificate.

3.60.090 Final certificate – Application – Issuance – Denial and appeal.

3.60.100 Exemption – Duration – Limits.

3.60.110 Annual certification – Cancellation of exemption.

3.60.120 Annual reporting.

3.60.130 Chapter review.

3.60.010 Purpose.

A. The purposes of this chapter are:

1. To encourage more multifamily housing opportunities within the city;

2. To stimulate the construction of new multifamily housing and the rehabilitation of existing vacant and underutilized buildings for multifamily housing;

3. To increase the supply of multifamily housing opportunities within the city; and

4. To accomplish the planning goals required under the Growth Management Act, Chapter 36.70A RCW, as implemented by the city’s comprehensive plan.

B. Any one or a combination of these purposes may be furthered by the designation of a residential targeted area under this chapter. (Ord. 2007-377 § 1).

3.60.020 Definitions.

A. “Assessor” means the King County assessor.

B. “Director” means the director of the city’s community development department, or any other city office, department or agency that shall succeed to its functions with respect to this chapter, or the director’s designee.

C. “Household” means a single person, family, or unrelated persons living together.

D. “Multifamily housing” means a building or townhouse project having four or more dwelling units designed for permanent residential occupancy resulting from new construction or rehabilitation or conversion of vacant, underutilized, or substandard buildings.

E. “Owner” means the owner of the real property on which the project proposed for tax exemption is located. If tax exemption is requested or authorized for 12 years pursuant to this chapter, “owner” also means a nonprofit corporation that will own or owns the affordable housing units.

F. “Permanent residential occupancy” means multifamily housing that provides either rental or owner occupancy for a period of at least one month, and excludes hotels and motels that predominately offer rental accommodation on a daily or weekly basis.

G. “Rehabilitation improvements” means:

1. Modifications to an existing structure, the residential portion of which has been vacant for at least 12 months prior to application for exemption under this chapter, that are made to achieve a condition of substantial compliance with the applicable building and construction codes contained in NMC Title 15; or

2. Modifications to an existing occupied residential structure or mixed use structure that contains occupied residential units and that adds at least four multifamily dwelling units.

H. “Residential targeted area” means an area within an urban center as defined by Chapter 84.14 RCW that has been so designated by the city council pursuant to this chapter.

I. “Substantial compliance” means compliance with the applicable building and construction codes contained in NMC Title 15 that is typically required for rehabilitation as opposed to new construction. (Ord. 2007-377 § 1).

3.60.030 Residential targeted areas – Criteria – Designation – Rescission.

A. Following notice and public hearing as prescribed in RCW 84.14.040, the city council may designate one or more residential targeted areas, in addition to the area stated in subsection (D) of this section, upon a finding by the city council that the residential targeted area meets the following criteria:

1. The residential targeted area is within an urban center as defined by Chapter 84.14 RCW;

2. The residential targeted area lacks sufficient available, desirable and convenient residential housing to meet the needs of the public who would be likely to live in the urban center if desirable, attractive and livable residences were available; and

3. Providing additional housing opportunity in the residential targeted area will assist in achieving one or more of the following purposes:

a. Encourage increased residential opportunities within the city; or

b. Stimulate the construction of new multifamily housing; or

c. Encourage the rehabilitation of existing vacant and underutilized buildings for multifamily housing.

B. In designating a residential targeted area, the city council may also consider other factors, including:

1. Whether additional housing in the residential targeted area will attract and maintain an increase in the number of permanent residents;

2. Whether providing additional housing opportunities for low and moderate income households would meet the needs of citizens likely to live in the area if housing was available;

3. Whether an increased permanent residential population in the residential targeted area will help to achieve the planning goals mandated by the Growth Management Act under Chapter 36.70A RCW, as implemented through the city’s comprehensive plan; or

4. Whether encouraging additional housing in the residential targeted area supports better jobs and housing balance.

C. At any time the City Council may, by ordinance, amend or rescind the designation of a residential targeted area pursuant to the same procedural requirements as set forth in this chapter for original designation.

D. The Community Business Center/Lake Boren Corridor, as shown on Exhibit A attached to the ordinance codified in this chapter and incorporated by this reference as if fully set forth herein, meets the criteria of this chapter on residential targeted areas (hereafter “RTA”) and is designated as such. (Ord. 2007-377 § 1).

3.60.040 Project eligibility.

To be eligible for exemption from property taxation for a period of eight years under this chapter, the property shall satisfy all of the following requirements:

A. The property must be located in a residential targeted area.

B. A building or buildings in the project on the property shall have at least four dwelling units. Any project may be proposed in phases. If applicable, the affordable housing units may be located in all or some of the buildings in the project.

C. For new construction, a minimum of four new dwelling units must be created; for rehabilitation or conversion of existing occupied structures, a minimum of four additional dwelling units must be added.

D. Existing dwelling units proposed for rehabilitation shall have been unoccupied for a minimum of 12 months prior to submission of an application and shall fail to comply with one or more requirements the building code as set forth in NMC Title 15.

E. No application may result in the net loss of existing affordable housing which receives housing assistance through federal low or moderate income housing programs (e.g., HUD Section 8 program).

F. The project must meet all adopted and applicable plan and Newcastle Municipal Code requirements.

G. New construction of multifamily housing and rehabilitation improvements shall be scheduled to be completed within three years from the date of approval of the application, or within an authorized extension of this time limit.

H. In addition to the foregoing, the following are required for consideration of a project under this chapter:

1. The project is designed with high architectural quality and will be an aesthetic benefit to the fulfillment and implementation of the vision for the CBC as set forth in the city’s comprehensive plan;

2. While LEED certification will not be required, it will be encouraged. The project will be sustainable or, if the city council has established sustainability targets, the project will meet or exceed such targets;

3. The project must be a mixed-use project that includes housing;

4. The project must include a civic or cultural use available to the community at large, such as but not limited to:

a. A library;

b. Municipal offices;

c. A museum or art gallery;

d. A performance/recital space;

e. Additional structured parking that facilitates increased transit usage;

f. An entertainment or recreation venue;

g. A child-care facility;

h. A public meeting space; or

i. Another similar beneficial civic or cultural use acceptable to the city council. (Ord. 2007-377 § 1).

3.60.050 Application procedure – Fee.

A. The owner of property applying for exemption under this chapter shall submit an application to the director, on a form established by the director. The owner shall verify the application by oath or affirmation. The application shall contain such information as the director may deem necessary or useful, and shall include:

1. A brief written description of the project, including phasing if applicable, and preliminary schematic site and floor plans of the multifamily units and the structure(s) in which they are proposed to be located;

2. A statement from the owner acknowledging the potential tax liability when the property ceases to be eligible for exemption under this chapter; and

3. In the case of rehabilitation of an existing vacant structure, verification of noncompliance with applicable building and housing codes, and an affidavit from the owner verifying that the existing dwelling units have been vacant for a period of 12 months prior to filing the application.

B. At the time of application under this section, the owner shall pay an initial application fee as established by resolution and pursuant to the provisions of Chapter 84.14 RCW. In addition, at the time of application under this section, the owner shall pay a fee as established by resolution to cover the county assessor’s administrative costs. If the director approves the application, the city shall forward the fee for the county assessor’s administrative costs to the county assessor. If the director denies the application, the city shall refund the fee for the assessor’s administrative costs to the applicant.

C. The director shall notify the owner within 28 days of the application being filed if the director determines that an application is not complete and shall identify what additional information is required before the application will be complete. Within 14 days of receiving additional information, the director shall notify the owner in writing if the director determines that the application is still not complete, and what additional information is necessary. An application shall be deemed to be complete if the director does not notify the applicant in writing by the deadlines in this section that the application is incomplete; however, a determination of completeness does not preclude the director from requiring additional information during the review process if more information is needed to evaluate the application according to the criteria in this chapter.

D. The application shall be submitted any time before, but no later than, the date the building or other construction permit is issued under NMC Title 15. (Ord. 2007-377 § 1).

3.60.060 Application review – Issuance of conditional certificate – Denial – Appeal.

The following process shall govern the approval or denial of an application:

A. Following a determination that an application is complete pursuant to NMC 3.60.050, the director shall make a recommendation to the city council for approval or denial of the application.

B. Should the director recommend approval of the application, such recommendation shall include a proposed contract for execution by the city and the applicant which includes the terms and conditions of the project.

C. Upon receipt of the director’s recommendation, the city council shall pass a resolution accepting, modifying, or rejecting the director’s recommendation concerning the application and proposed contract.

D. The resolution approving, modifying, or rejecting the director’s recommendation shall be passed within 90 days of the director’s receipt of the completed application. Upon the city council’s passage of a resolution approving or modifying the application and proposed contract, the director shall execute the contract, which shall be substantially in the form of the contract as approved or modified by the city council, and the director shall issue a conditional certificate of acceptance of tax exemption. The conditional certificate shall expire three years from the date of passage of the resolution unless an extension is granted as provided in this chapter.

E. If the application is denied, the city council’s resolution shall contain the reasons for the denial and a copy of the resolution shall be sent to the owner’s last known address within 10 days of the denial.

F. An aggrieved party may appeal the decision to superior court under RCW 34.05.510 through 34.05.598 if the appeal is properly filed within 30 days of the date of date the copy of the resolution is postmarked for mailing to the applicant. (Ord. 2007-377 § 1).

3.60.070 Amendment of contract.

A. Any owner seeking an amendment to the contract may do so by submitting a request in writing to the director at any time within three years of the date of the city council’s approval of the contract.

B. The director shall have authority to approve amendments to the contract that are reasonably within the scope and intent of the approved contract. Amendments that are not reasonably within the scope and intent of the approved contract, as determined by the director, shall be transmitted to the city council for approval by resolution.

C. Any owner seeking amendments to the contract, which in the sole discretion of the director require approval by the city council, shall pay to the city an amendment application fee as established by resolution.

D. The date for expiration of the conditional certificate shall not be extended by contract amendment unless: (1) all the conditions for extension set forth in NMC 3.60.080 are met, or (2) the conditions set forth in NMC 3.60.080(A) and (B) are met. (Ord. 2007-377 § 1).

3.60.080 Extension of conditional certificate.

The conditional certificate may be extended by the director for a period not to exceed 24 consecutive months. The owner shall submit a written request stating the grounds for the extension together with a fee as established by resolution. The director may grant an extension if the director determines that:

A. The anticipated failure to complete construction or rehabilitation within the required time period is due to circumstances beyond the control of the owner;

B. The owner has been acting and could reasonably be expected to continue to act in good faith and with due diligence; and

C. All the conditions of the original contract between the applicant and the city will be satisfied upon completion of the project. (Ord. 2007-377 § 1).

3.60.090 Final certificate – Application – Issuance – Denial and appeal.

A. Upon completion of the rehabilitation improvements or new construction as provided in the contract between the applicant and the city, and upon issuance of a certificate of occupancy, the owner may request a final certificate of tax exemption. The owner shall file with the director such information as the director may deem necessary or useful to evaluate eligibility for the final certificate, and shall include:

1. A statement of expenditures made with respect to each multifamily housing unit and the total expenditures made with respect to the entire property;

2. A description of the completed work and a statement of qualification for the exemption; and

3. A statement that the work was completed within the required three-year period or any approved extension.

B. Upon the director’s receipt of all materials required for a final certificate, the director shall make a recommendation to the city council as to whether the completed work is consistent with the application and contract and is qualified for exemption under Chapter 84.14 RCW, and which specific improvements completed meet the requirements of this chapter and the required findings of RCW 84.14.060.

C. If, upon receipt of the director’s recommendation, the city council finds that the project has been completed in accordance with subsection (A) of this section, the city council shall pass a resolution directing the director to file a final certificate of tax exemption with the assessor. The resolution shall be passed within 30 days of the director’s receipt of the materials required for a final certificate. The director shall file the final certificate of tax exemption within 10 days of the city council’s passage of the resolution.

D. The director is authorized to cause to be recorded, or to require the owner to record, in the real property records of the King County department of records and elections, the contract with the city required under NMC 3.60.060(B), and such other documents as will identify such terms and conditions of eligibility for exemption under this chapter as the director deems appropriate for recording.

E. The director shall notify the owner in writing that the city will not file a final certificate if the director determines (1) that the project was not completed within the required three-year period or any approved extension or was not completed in accordance with subsection (B) of this section or (2) that the owner’s property is not otherwise qualified under this chapter.

F. Within 30 days of the date a resolution denying a final certificate, the owner may appeal the decision to superior court under RCW 34.05.510 through 34.05.598. (Ord. 2007-377 § 1).

3.60.100 Exemption – Duration – Limits.

A. The value of new housing construction and rehabilitation improvements qualifying under this chapter shall be exempt from ad valorem property taxation for eight successive years beginning January 1st of the year immediately following the calendar year of issuance of the certificate.

B. The exemption in subsection (A) of this section does not apply to the value of land or to the value of improvements not qualifying under this chapter, to increases in assessed valuation of land and non-qualifying improvements, or to increases made by lawful order of the King County board of equalization, Washington State Department of Revenue, State Board of Tax Appeals, or King County to a class of property throughout the county or a specific area of the county to achieve uniformity of assessment or appraisal as required by law. In the case of rehabilitation of existing buildings, the exemption does not include the value of improvements constructed prior to submission of the completed application required under this chapter. (Ord. 2007-377 § 1).

3.60.110 Annual certification – Cancellation of exemption.

A. A property that receives a tax exemption under this chapter shall continue to comply with the contract and the requirements of this chapter in order to retain its property tax exemption.

B. Thirty days after the anniversary of the date the city filed the final certificate of tax exemption and each year for the tax exemption period, the owner shall file a certification with the director, verified upon oath or affirmation, which shall contain such information as the director may deem necessary or useful, and shall include the following information:

1. A statement of occupancy and vacancy of the rehabilitated or newly constructed property during the previous year;

2. A certification that the property has not changed use since the date of filing of the final certificate of tax exemption;

3. A description of any changes or improvements constructed after the filing of the final certificate or last declaration;

4. The income of each renter household at the time of initial occupancy and the income of each initial purchaser of owner-occupied units at the time of purchase for each of the units receiving a tax exemption; and

5. Any additional information requested by the city in regards to the units receiving a tax exemption.

C. Failure to submit the annual declaration may result in cancellation of the tax exemption.

D. For the duration of the exemption granted under this chapter, the property shall have no violation of applicable zoning, land use and building and housing code requirements of this code for which the designated city department or contract agency shall have issued a notice of violation or notice of civil infraction that is not resolved by a certificate of compliance, certificate of release, or withdrawal within the time period for compliance provided in such notice of violation or notice of civil infraction and any extension of the time period for compliance granted by the director.

E. If the owner converts the multifamily housing to another use, the owner shall notify the director and the assessor within 60 days of the change in use. Upon such change in use, the tax exemption shall be canceled and additional taxes, interest and penalty imposed pursuant to state law.

F. The director shall recommend to the city council cancellation of the tax exemption for any property or individual unit that no longer complies with the terms of the contract or with the requirements of this chapter. The city council shall accept or reject the director’s recommendation by resolution. Upon passage of a resolution canceling the tax exemption, additional taxes, interest and penalties may be imposed pursuant to state law. Upon passage of a resolution canceling a tax exemption, the director shall mail a copy of the resolution by certified mail, return receipt requested. The owner may appeal the determination to superior court under RCW 34.05.510 through 34.05.598 if the appeal is properly filed within 30 days of the date of date the copy of the resolution is postmarked for mailing to the applicant. (Ord. 2007-377 § 1).

3.60.120 Annual reporting.

If the city issues tax exemption certificates pursuant to this chapter, the director shall submit annually by December 31st of each year to the department of community, trade and economic development the report required by RCW 84.14.100. (Ord. 2007-377 § 1).

3.60.130 Chapter review.

Following review and action on each application received and processed under the program, the city shall not entertain a subsequent application for two years after project completion to give the city the opportunity to evaluate the financial, service, and public policy costs and benefits surrounding each project approved under the program. Such evaluations will be provided to the city council periodically whether or not an application is currently pending. (Ord. 2007-377 § 1).