RCW 35.107.010: Commercial office space development area—Local sales and use tax remittance program—Local property tax reinvestment program.

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.