Ordinance No. 19276 - Laserfiche WebLink

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i 9.z ~.6 ing fraud ar evasion related to the fee, affording subjects of the fee ample notice of their obligations regarding the fee, resolving administra.~- tively whatever controversies arise in administration of the fee, and i~- posing sanctions conducive to compliance with the rules and regulations. All such rules and regulations ~s}he shall promulgate in writing and make available to the public after having first reviewed them with the Downtown: Commission . 3.750 Ad valorem Taxation in Downtown Develo meet District - Adminis~ tration. Far a fiscal year for which the council levies a spe- cial ad valorem tax on the ownership of real property in the Downtown Development District, the finance officer shall apportion the levy to the ownership of the parcels of property in the district on the basis of the various classes specified in section 3.755 and in accordance with the steps prescribed by section 3.760. ~S}He shall then prepare and retain in the files of the department of finance for public inspec- tion a certificate that the levy has been so apportioned. The certifi- cate sha11 indicate the tax rates far the various classes of ownership of property as effected by the apportionment. The finance officer shall collect all such taxes by appropriate legal action in the name of the city. 3.755 Ad valorem Taxation in Downtown Develo ment District - Classes of Pro erty. Far special ad valorem taxation on the ownership of real property in the Downtown Development District far any fiscal year, real property in the district is hereby classified: ~a} C1ass ~ - All real property that is not otherwise classified. fib} Class I~ - That part of property which is devoted to automobile parking facilities open to the general public and under the control of the Downtown Commission. ~ C1ass ~I~ - All real rp aperty ex_ empt from taxation under ORS 3D7.D4D to 3D7.~6D for which a~certificate of exem tion has been issued under section 3.765 of this code. ~ Class ~v w All real ro erty used or held out for non- transient residential occu ancy for which a certificate of exem flan has been issued under section 3.765 of this code. For the ur ases~ of this section the ward "transient" has the meanin set forth un~er section 3.770 k of this code. 3.760 Ad valorem Taxation in Downtown Develo ment District - A or- tianment. ~1} For purposes of this section, ;'owner" means the owner of record on the Lane County tax rolls on July ~ of the year in which the tax is assessed, unless the finance officer receives a written notifi- cation of a change in ownership subsequent to that date. ~~} The finance officer sha11 apportion as follows a special ad valorem tax levied for a fiscal year on the ownership of real property in the Downtown Development District: ~a} The finance officer shall ascertain from the tax Ordinance - 8