Laserfiche WebLink
law to impose additional taxes, interest and penalties on the property, and a priority lien <br /> may be placed on the land, pursuant to state law. <br /> B. Notice and Appeal. Upon determining that a tax exemption is to be canceled, the <br /> director shall notify the property owner by certified mail return receipt requested. The <br /> property owner may appeal the determination by filing a notice of appeal with the city <br /> clerk within thirty days, specifying the factual and legal basis for the appeal. The hearing <br /> examiner will conduct a hearing at which the applicant and the city will be heard and all <br /> competent evidence received. The hearing examiner will affirm, modify, or repeal the <br /> decision to cancel the exemption based on the evidence received. (Ord. 2347-98 § 13, <br /> 1998) <br /> is hereby amended to read as follows: <br /> Cancellation of tax exemption. <br /> If at any time the director determines the owner has not complied with the terms of the <br /> contract or with the requirements of this chapter, or that the property no longer complies <br /> with the terms of the contract or with the requirements of this chapter, or for any reason <br /> no longer qualifies for the tax exemption, the tax exemption shall be canceled and <br /> additional taxes, interest and penalties imposed pursuant to state law. This cancellation <br /> may occur in conjunction with the annual review or at any other time when <br /> noncompliance has been determined. If the owner intends to convert the multifamily <br /> housing to another use, or, if applicable, the owner intends to discontinue compliance <br /> with the affordable housing requirements as described in RCW 84.14.020, or any other <br /> condition to exemption, the owner must notify the director and the Snohomish County <br /> assessor within sixty days of the change in use, or intended discontinuance. Upon such <br /> change in use or discontinuance, the tax exemption shall be canceled and additional <br /> taxes, interest and penalties imposed pursuant to state law. <br /> A. Effect of Cancellation. If a tax exemption is canceled due to a change in use or <br /> other noncompliance, the Snohomish County assessor shall comply with applicable state <br /> law to impose additional taxes, interest and penalties on the property, and a priority lien <br /> may be placed on the land, pursuant to state law. <br /> B. Notice and Appeal. Upon determining that a tax exemption is to be canceled, the <br /> director shall notify the property owner by certified mail return receipt requested. The <br /> property owner may appeal the determination by filing a notice of appeal with the city <br /> clerk within thirty days, specifying the factual and legal basis for the appeal. The hearing <br /> examiner will conduct a hearing at which the applicant and the city will be heard and all <br /> competent evidence received. The hearing examiner will affirm, modify, or repeal the <br /> decision to cancel the exemption based on the evidence received. <br /> Section 9. Section 13 of Ordinance No. 2979-07 (EMC Chapter 3.78), which reads as <br /> follows: <br /> Annual Report. The Planning Director shall provide an annual report to the City <br /> Council each January indicating the status of applications for the Multiple Family <br /> Housing Property Tax Exemption filed in the preceding year, the number of projects and <br /> dwelling units that have been completed under the program in the preceding year, <br /> 9 <br />