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HomeMy WebLinkAboutOrdinance No. 19233ORDINANCE NO. I,~ a~..~ AN ORDINANCE REGARDING THE DOWNTOWN DEVELOPMENT DISTRICT TAX; AMENDING SECTIONS 3.715, 3.750, 3.755 AND 3.760 DF THE EUGENE CODE, 1971; REPEALING~SEC~ TIDNS 3.710 AND 3.765 OF THAT CODE; PROVIDING FOR PAYMENT OF CREDITS; AND DECLARING AN EMERGENCY. THE CITY DF EUGENE DOES ORDAIN AS FOLLOWS: Section 1. Sections 3,715, 3.75x, 3.755 and 3.760 of the Eu ene Cade 9 , 1971, are hereby amended as follows: 3.715 Downtown Develo meet District Tax - Administration. ~1} The finance officer shall administer the tax imposed b section 3.700 of this code. y ~S}Ne may do so in accordance with rules and regulations ~s}he promulgates consistently with the code. The rules and regulations shall include such provisions as are necessar or expedient for el i cti n i nformat' Y f g pan needed to administer the tax, inducing prompt and full payment of the tax, preventing fraud or evasion related to the tax, affording subjects of the tax ample notice of their obligations regarding the tax, resolving administratively whatever controversies arise in administration of the tax, and imposing 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 f i rst reviewed them with the Downtown Commission . . ~Z} The finance officer or his or her designees may obtain Information necessary or convenient for administering the tax. Each person subject to the tax shall keep available and open to inspection by the finance officer ar any such designee during regular office hours, all accounts and books necessary or convenient for ascertain ing the person's tax liability under section 3.700. ~3} The finance officer shall see that ail information about gross sales and receipts, deposits, and loans that is furnished under subsection ~~} of this section, and all information about the amount of any tax based on such, sales and receipts, deposits, and loans is kept in strict confidence within the department and becomes known onl Y to persons responsible for administering the tax. No person may divulge any of the information to any other person than those just men- tioned. 3.750 Ad Valorem Taxation in Downtown Develo meet District ~ Adminis- tration. Fora fiscal year for which the council levies a spe-• vial ad valorem tax on the ownership of real property in the Downtown Development District, the finance officer shall apportion the lev to the ownershi ~of the arcels o ~ y • p p f property ~n the district on the bass of the various classes specified in section 3.755 and in accordance with the steps prescribed by section 3.760. ~S}He shall then re are and retain in the files of t •p .p he department of finance for pub1~c inspec- tion a certificate that the levy has been so apportioned. The certifi~ cote shall indicate the tax rates far the various classes of ownershi p Ordinance - 1 ~9~.3 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 Property, For special ad valorem taxation on the ownership of real property in the Downtown Development District for any fiscal year, real property in the district is hereby classified: ~a~ Class I - All real property that is not otherwise classified. fib} Class II -That part of property which is devoted to automobile parking facilities open to the general public and under the control of the Downtown Commission, 3.76D Ad Valorem Taxation in Downtown Develo ment District - A or- tionment. ~1} Far purposes of this section, "owner" means the owner of record on the Lane County tax rolls an July 1 of the year in which the tax is assessed, unless the finance officer receives a written notif i- cation of a change in ownership subsequent to that date. ~2} The finance officer shall apportion as follows a special ad valorem tax levied for a fiscal year on the ownership of real pro - erty in the Downtown Develo ment p p District: ~a} The finance officer shall ascertain from the tax rolls of Lane County far that year the total assessed valua- tion of the taxable real property in the district and deduct the assessed valuation of Class II property from the total. ~b~ The amount thus ascertained shall be divided into the amount of the levy to obtain the rate. ~c~ This rate shall be multiplied by the assessed valu- ation of each parcel of taxable real property, excluding Class II property. The owner of a parcel of property in Class I shall be liable for the tax in an amount equal to the product obtained under subparagraph (c~ of this subsection. ~3} The tax for which the owner of a parcel is liable an the basis of the computations prescribed by this section shall be due and payable on the following dates: one-third on November I5 of the fiscal year for which the tax i s 1 evi ed, one-third on February ~5 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 ~6 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 section 2.D22 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 or her designee, or its postmark date, whichever is the earlier. ~4~ If an adjustment made by the finance officer in a tax assessed under this section 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 na other taxes are due, to that owner. Interest, at a rate established pursuant to section 2.D22 of this code, shall be paid on any amount refunded, and shall accrue from the date Ordinance - 2 ~q.2.33 of the original payment to the date of refund. Section 2, Except as provided in Section 3 of this Ordinance, Sections 3.710 and 3.765 of the Eugene Code, 1971, are hereby repealed. Section 3. Ali debts created by Sections 3,110 and 3.165 of the Eugene Code, 1971, due the Downtown Development District through June 30, 1984 shall remain after the repeal of those sections to the extent any refunds or rebates to property owners within the 10th and Oak Overpark Assessment Dis-~ trio are declared by the Council, Section 4. That the provisions herein concern the public welfare and therefore, an emergency is hereby declared to exist, and this Ordinance shall be effective immediately upon its passage by the City Council and approval by the Mayor. Passed by the City Council this 14th day of March, 1984 f}5~, Ci ty Re rder Approved by the Mayor this 14th day of March, 1 84 Mayor Ordinance - 3