Kelso Housing Authority
1415 S. 10th
Kelso, WA 98626
Phone 360-423-3490
Fax 360-577-6694
http://www.kelsoha.org/
The Kelso Housing Authority was created in 1951. It was state mandated after the adoption of the resolution by the City of Kelso. Legal Authority is RCW 35.82, Resolution 896, and Ordinance 2988.
The Housing Authority is not a Federal agency, nor a “department” of the City of Kelso. It is a separate public corporation, deriving its power from State law. It is not a part of the City budget and its Federal relationship is simply a contractual one which makes it eligible for certain subsidies. It is responsible for its own debts, has its own powers of condemnation, and relies on rents and subsidies for its income. Its employees are not “City” or “Federal” employees, but are employees of the Housing Authority.
Sales and Compensation Tax
All city or county Housing Authorities engaged within this state in the construction or operation of public housing projects were created under the provisions of the Washington Housing Authorities Law (ch 23, Laws of Washington 1939). Section 22 of this law provides that “The property of an authority is declared to be public property used for essential public and governmental purposes and such property and an authority shall be exempt from all taxes and special assessments of the city, the county, the state, or any political subdivision there.”
(Provision is made for payments in lieu of taxes to a city, county, or any political subdivision, under conditions stated.)
By reason of the foregoing exemption provision, neither the Retail Sales tax nor the compensation tax will apply to the purchase or use of any property acquired by a housing authority, nor to the charges made for the alteration, improvement, etc. of any real or personal property owned by an authority.
