Ordinance No. 19595 - Laserfiche WebLink

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County Tax Assessor that all or a portion of the property for which a lica- tian was made shall be PP exempt from the ad valorem property tax levy of the city of Eugene. 2.916 Low Income Housin Pro ert Tax Exem tian - Annual A lication Renewa] . ~1} Applicants for property tax exemption under section 2.912 of this code must apply each year no later than March 1 in order to be ualified for ro ert tax exem d o q P P y p n for the fallowing tax year. ~~} Applicants for property tax exemption under section 2.912 of this code shall apply and may be eligible for property tax exem tions for P assessment years beginning on or after January 1, 1989, but no later than January 1, 1994. 2.918 Low Income Housin Pro ert Tax Exem tion - Re ulatar Power. The city manager may issue rules necessary for the implementation of sections 2.910 to 2.922 by following the process set out in section 3.012 of this code. 2.920 Low Income Housin Pro ert Tax Exem tion - Assessment Exem tion. ~1} Property for which an application far a property tax exem - tion has been a roved under t P pp he provisions of sections 2.910 to 2.922 shall be exempt from ad valorem taxation for one assessment year be innin on or after Januar 1 o g g f y, f the year immediately following the calendar year in which construction ~s completed, determined by that stage in the construction ro- cess when ursuant to ORS P p 301.330, the property would have gone on the tax rolls in the absence of the exemption. The exemption provided far herein shall be in addition to any other exemption provided by law. ~2} Applications for property tax exemption under section 2.912 shal 1 apply to and may be approved for assessment years be i nni n no 1 ater g 9 than January 1, 1994. 2.922 Low Income Housin Pro ert Tax Exem Lion - Termination. . ~1} If, after a certificate of qualification approving the exem - t~ on has been f ~ 1 ed w~ th P the county assessor, the city manager finds that non-compliance has occurred or that any provision of sections 2.91o to 2.922 is not being complied with, the city manager shall give notice in writin to the owner mailed t g o the owner s.last known address, of the proposed ter- m~nat~on of the exemption. The notice shall state the reasons for the ro- P posed termination Of exemption and require the owner to appear before the council to show cause at a specified time, not more than 20 days after mai]- ~ng of the notice, why the exemption should not be terminated. ~2} If the owner does not appear or if the owner appears and fails to show cause why the exemption should not be terminated, the exem tion shall be terminated, A c P vpy of the termination shall be filed with the county assessor and a copy sent to the owner at the owner's last known address, w~th~n ten days after its adoption. ~3} If the council finds that the non-compliance was due to cir- cumstances beyond the control of the owner, and that the owner had been act- Ordinance - 3