{"data":{"id":"us-wa/rcw-82.89.050","jurisdiction":"us-wa","citation":"RCW 82.89.050","heading":"Requirements for recipients—Meaningful construction.","body":"(1) The recipient of a deferral certificate under RCW 82.89.040 must begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate unless construction was delayed due to circumstances beyond the recipient's control. Lack of funding is not considered a circumstance beyond the recipient's control.\n(2) If the recipient does not begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate, the deferral certificate issued under RCW 82.89.040 is invalid and taxes deferred under this chapter are due immediately.","path":["Title 82","Chapter 82.89"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.89.050","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:31:39Z","sha256":"0155370a67fabf6f92266c778214db464463f1ef8b5e4dd665911d78a29c5999","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.89.040","next":"us-wa/rcw-82.89.060"},"notice":"GroundRules: Original legal text. Not legal advice."}