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state the reasons far the proposed termination, and shall require the owner <br />to appear before the council, at a time specified in the notice, which shall <br />not be less than 20 days from the date the notice was mailed, to show cause, <br />if any exists, why the exemption should not be terminated. <br />~2} If the owner fails to appear before the council at the time <br />specified in the notice, or if the owner appears and fails to Shaw cause why <br />the exemption should not be terminated, the council shall adopt a resolution <br />terminating the exemption, which shall contain its findings in support there- <br />of. Copies of the resolution shall be filed with the county assessor and <br />mailed to the property owner, at the owner's last address, within 10 days <br />from the date adopted. If a determination is made that the exemption should <br />continue as previously granted, the council shall enter written findings of <br />record in support of the continued exemption and forward a cagy thereof to <br />the property owner within 10 days from the date of the hearing. <br />~3} All reviews of council action in denying, approving, or termi- <br />nating an application shall be governed by the procedures set forth in ORS <br />34.010 to 34.100 and correction of assessments and tax rolls and the evalu- <br />ation of the property shall be in conformity with subsection ~~} of ORS <br />301.680. The council's action on an exemption shall not be a land use deci- <br />sion for purposes of administrative review. <br />~4} Upon receipt of a request from the property owner, the council <br />may, by resolution, extend the deadline for completion of construction Of <br />multiple-unit rental housing fora period not to exceed 12 consecutive months, <br />i.e., January 1, 1996, if it finds the failure to complete construction by <br />January 1, 1995, was due to circumstances beyond the control of the owner, <br />and that the owner had been and could reasonably be expected to act in good <br />faith and with due diligence. <br />~5} In any event, no multiple-unit housing granted an exemption <br />by the council shall be exempt from ad valorem taxation for more than 10 <br />successive years beginning the assessment year commencing during the calendar <br />year immediately fallowing the calendar year in which construction is com- <br />pleted, determined by that stage in the construction process when, pursuant <br />to OR5 307.334 the improvement would have gone on the tax rolls in the ab- <br />sence of the exemption. The exemption shall not include the land or any <br />improvements thereon not apart of the multiple-unit hauling and shall be <br />in addition to any other exemption provided by law. <br />~6} Any exemption granted by the council shall terminate immedi- <br />ately, without right of notice or appeal, in the event the county assessor <br />determines that a change of use to other than residential or housing has <br />occurred for the multiple-use housing, or portion thereof, or a declaration <br />as defined in ORS 94.00411} is presented t0 the county assessor or tax col- <br />lector for approval in connection therewith. Termination shall be in accord- <br />ance with the provisions of ORS 307.615. <br />Section 3. The City Retarder, at the request of, or with the concur- <br />rence of the City Attorney, i s authorized to administratively correct any <br />reference errors contained herein, or in other provisions of the Eugene Code, <br />1911, to the provisions added, amended or repealed herein. <br />Ordinance - 3 <br />