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HomeMy WebLinkAboutOrdinance No. 19138ORDINANCE NO. AN ORDINANCE CONCERNING DOWNTOWN DEVELOPMENT DIS- TRICT TAKES; AMENDING SECTIONS 3,700, 3.730, AND 3.760 OF THE EUGENE CODE, 1971, ADDING A NEW SEC- TION 3.767 TO THAT CODEr AND DECLARING AN EMERGENCY. THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: Section 1. Subsections ~ 6 } and ~ 7 ~ of Section 3.7 0 0 of the Eugene Coder 1971, are hereby amended to read and provide: 3.700 Downtown Develo ment District Tax - Levy. ~6} Any person aggrieved by being erroneously classi- fied in his or her opinion for purposes of the tax imposed by this section may request the city manager to review the classi- fication. Within 15 days after receiving the request, the city manager ar the manager's designee, after affording the person an opportunity to be heard with reference to his or her griev- ance, shall determine how the person shall be classified for purposes of the tax. Such determination shall be final. X77 The tax imposed by this section is due and payable by the last day of the month immediately following the quarter to which the tax applies, and becomes delinquent if not paid on the last day of the month in which it becomes due. The date of the payment shall be the date of its personal delivery to the finance officer or his or her designee, or its postmark date, whichever is the earlier. The quarters to which the tax applies begin July 1, 1973, and every October 1, January 1, April 1, and July 1 thereafter. A professional may, by October 31 of the fiscal year, pay the entire tax he or she expects to owe during that year. A tax that becomes delinquent shall be subject to penalty as provided in sections 3.730, 3.735, 3.740, and 3.745. Section 2. Section 3.730 of the Eugene Code, 1971, is hereby amended to read and provide: 3.730 Downtown Develo ment District Tax - Interest on Delin- quent Any person who fails to file the tax return and make payment as required under section 3.700 shall be charged interest at a rate established pursuant to section 2.022 of this code on the amount of tax due from the date of delinquency as determined by section 3.700~7~ until the date of payment. Section 3. Subparagraph gym} of Section 3.760 is hereby amended; a new subparagraph fin} is added thereto; and a new unlettered para- Ordinance - 1 /9/ifs graph is added immediately following subparagraph ~n~, to read and provide: 3.760 ~.m~ The tax for which the owner of a parcel is liable on~the basis of the computations prescribed by this section shall be due and payable on the following dates: one- third on November 15 of the fiscal year for which. the tax is levied, one-third on February 15 of that fiscal year, and one-third on May 15 of that fiscal year. A discount of three percent shall be allowed if the total tax for the year is paid prior to November 16 of that year. Any portion of the tax not paid when it becomes due under this schedule shall bear interest at a rate established pursuant to sec- . tion 2.OZ2 of this code until the portion is paid. The date of payment, for purposes of timeliness, shall be the date of its personal delivery to the finance officer or his ar her designee, or its postmark date, whichever is the earlier. ~_n~ If an adjustment made by the finance officer in a tax assessed hereunder .results in an overpayment of taxes, the finance officer shall apply the amount thereof to other taxes due and owing from the owner who paid the taxes, and refund the balance, if any, or the entire overpayment if no other taxes are due, to that owner. Interest,. at a rate established pursuant ~ta section 2.02 of this code, shall be paid on any amount refunded, and shall accrue from the date of the original payment to the date of refund. For purposes of this section, "owner" means the owner of record on the~Lane County tax rolls on duly l of the year in which the tax is assessed, unless the finance director receives a written notification of a change in ownership subsequent to that date. Section 4. There is hereby added to the Eugene Code, 1971, a new section, to be numbered and provide: 3.767 Ad valorem Taxation in Downtown Development District Rules. In administering the ad valorem taxation pro- gram.in the Downtown Development District, the finance officer shall develop rules and regulations, consistent with other pro- visions. of this code, that provide for the resolution by ad- ministrative action of matters such as, but not limited to, a determination of adjustments in taxes based on changes in assessed valuations, and such other matters as the finance officer deems necessary for the proper administration of the program. The rules and regulations shall be in writing, and reviewed and approved by the Downtown Commission prior to Ordinance -- 2 /9~3s . their adoption or implementation. A copy shall be maintained in the finance department and shall be available to the public. Section 5. That the matters contained herein concern the public welfare, and~in order to insure the orderly administration of the Downtown Development District tax program, an emergency is hereby declared to exist, and this ordinance shall became effective irnmedi- ately upon its passage by the City Council and approval by the Mayor. Passed by the City Council this 27th day of April, 1983 ~C...Q1lSL.L. City ecorder Approved by the Mayor this 27th day of Apri 1983 Mayor ordinance - 3.