Ordinance No. 19667 - Laserfiche WebLink

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301.533. The council's action on an exemption shall not be a land use deci- sion for purposes of administrative review. ~4} Upon receipt of a request from the property owner, the council may, by resolution, extend the deadline beyond January 1, 2000 for completion of construction of the low-income rental housing for a period not to exceed 12 consecutive months, i.e., January 1, 2001, if it finds the failure to complete construction by January ), 2000, was due to circumstances beyond the control of the owner, and that the owner had been and could reasonably be expected to act in good faith and with due diligence. if property granted an exemption hereunder is subsequently destroyed by fire or act of Gad, or is no longer capable of owner-occupancy due to circumstances beyond the control of the owner, the exemption shall cease, but no additional taxes shall be imposed upon the property under ORS 301.531 or 301.533. ~5} In no event shall the low-income housing granted an exemption by the council be exempt from ad valorem taxation far more than 10 successive years beginning with the assessment year commencing immediately fallowing the calendar year in which the application was approved. The exemption shall not include the land or any improvements thereon not apart of the low-income housing unit. The exemption shall be in addition to any other exemption pro- vided by law. tfi} Any exemption granted by the council shall terminate immedi- ately, without right of notice or appeal, in the event the county assessor determines that a change of use to other than that allowed has occurred for the housing unit, or portion thereof, or a declaration as defined in ORS 100.005 is presented to the county assessor or tax collector for approval under DRS 100.110. Termination shall be in accordance with the provisions of ORS 301.531. Section 2. The Council requests that other taxing districts that levy taxes on property within the City of Eugene agree to the policies of tax exemption set forth in this Ordinance. When sufficient taxing districts have notified the City Manager of their agreement to the policies of tax exemption set forth herein sa that, in combination with the City, their combined tax levy equals 51 percent or more of the total combined rate of taxation on property certified by the City for limited assessment, the City Manager shall notify the Lane County Tax Assessor that an exemption certified by the City shall apply to the tax levy of all taxing districts in which the property is located. Section 3. That the matters contained herein concern the public welfare and safety, and in order to provide for the orderly implementation of the Ordinance - 4