(1) 
Tax lots created through the tax segregation process, Chapter 84.56 RCW, are not recognized as lots for the purpose of the city subdivision ordinance and zoning code unless they have been formally divided pursuant to the requirements of Chapter 58.17 RCW and applicable city ordinance. If the lots have not been formally divided pursuant to the requirements of Chapter 58.17 RCW and applicable city ordinances, then they must be subdivided or short subdivided in accordance with the requirements of this title; provided, however, lots which have been created solely through the tax segregation process shall not be required to be divided in accordance with the requirements of Chapter 58.17 RCW and this title if they meet the following requirements:
(a) 
The lots were created by the tax segregation process defined in Chapter 84.56 RCW prior to August 10, 1969; and the lots meet all zoning regulations in effect at the time they were created;
(b) 
In the event the subject property has been annexed into the city, the property must meet county zoning regulations as of the time of annexation.
(2) 
If a tax segregated lot was created prior to August 10, 1969, and does not meet the zoning requirements set forth in subsection (1)(a) of this section, an application for a variance as set forth in MMC § 22G.090.820 may be made to the hearing examiner. When considering the variance, the hearing examiner may consider as an "exceptional circumstance or condition" for purposes of MMC § 22G.090.820(5)(a), when appropriate for the subject property, whether building permit(s) were issued by the city and whether the information provided by the applicant when applying for said building permit(s) was complete and accurate. In granting a modification/variance the hearing examiner may impose, as a condition of approval, any conditions which the hearing examiner determines to be necessary for the health, safety and welfare of the general public.
(Ord. 2852 § 10 (Exh. A), 2011)