§ 26-553 — Application

Sec. 26-553. - Application.

(a) There shall be no order of partial exemption from real property tax under this division for real property whose owner or such owner's agent has not submitted an application to the City Assessor for partial tax exemption in accordance with this division prior to construction, whose owner has failed to pay any amount of nonexempt real estate taxes, that is not within a redevelopment or conservation area or rehabilitation district established in the City, whose owner has failed to submit design plans to the City Assessor or that is receiving any other real estate tax exemption authorized by this Code. (b) As a prerequisite for qualifying for partial tax exemption under this division, the owner or agent of the owner of such property shall file an application for partial exemption of real property from taxation with the City Assessor simultaneously with making application for a building permit and prior to any work being started on the subject property. Each application for such exemption shall be accompanied by a processing fee in the amount of $125.00. No property shall be eligible for such exemption unless all appropriate building permits have been acquired and the City Assessor has verified that the new structure or other improvements indicated on the application has been completed and a certificate of occupancy has been issued. Furthermore, no property shall be eligible for such exemption if the City Assessor has been denied access to the entire premises before, during or after the work for which a partial exemption has been applied, for purposes of determining whether the new structure or other improvements have been completed and for appraising the property. (c) The applicant shall bear the burden of proof to show that the property for which a partial exemption has been applied complies with all requirements established by this division. The City Assessor may require documented proof of eligibility and compliance with the requirements of this division, and, in such cases, the applicant shall present documentation satisfactory to the City Assessor.

(Code 2004, § 98-264; Code 2015, § 26-583; Code 2020, § 26-583; Ord. No. 2009-226-222, § 1, 12-14-2009; Ord. No. 2015-233, § 1, 2-8-2016)