08-A Historic Tax Abate Ord.wpd - Laserfiche WebLink

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whether or not tax relief is necessary to encourage the property’s preservation. As part of such review process, the Historic Preservation Commission shall conduct a pubic hearing soliciting input from the general public, in accordance with its established procedure for such hearings, related to the issue of whether or not a tax abatement should be granted for the property. Following completion of its review, and making the necessary findings, the Historic Preservation Commission shall forward the minutes of its proceeding, its stated findings, and a recommendation with regard to said proposed tax abatement to the City Manager. Upon receipt of such material from the Historic Preservation Commission, the City Manager shall, within a reasonable time, place the matter upon a City Council agenda for determination of eligibility. (b) In determining eligibility, the City Council shall first determine that all the requirements of this Ordinance have been met and that only the historically significant site and the land reasonably necessary for access to, and use thereof, is to be provided favorable tax relief as provided in this Ordinance. The City Council shall also review the findings and recommendations of the Historic Preservation Commission as to whether or not the property and the property owner are in need of tax relief to encourage the property’s preservation. If eligibility is determined, the City Council shall authorize the City Manager to enter into a tax abatement agreement and to execute a tax exemption certificate upon verification of completion of repair or renovation. If required by the Lamar County Appraisal District, the City Manager or designee shall provide annually a list of sites eligible for tax exemption under this Article. Sec. 30-53. Verification process. Upon completion of the repair or rehabilitation, the certified applicant shall submit to the City Manager, or his designee, a sworn statement of completion acknowledging that the site has been substantially repaired or rehabilitated in accordance with the plan approved in accordance with this Article. Applicant must also present documentation verifying that the cost of repair or rehabilitation meets or exceeds the amounts established in Section 30-50 (c) of this Article. The City Manager, or his designee, and the Historic Preservation Commission, upon receipt of the sworn statement of completion, but no later than thirty (30) days thereafter, shall make an investigation of the property and shall approve or disapprove that the property has been completed as required for certification. If the repair or renovation deviates in any way from the plans approved by the Historic Preservation Commission or the City’s Code Officials, verification of completion shall be deemed unfavorable, and the applicant shall be required to complete or correct the repair or rehabilitation in order to obtain the tax abatement provided by this Article, or appeal the City Manager’s or Historical Preservation Commission’s decision to the City Council. When the verification of completion receives a favorable review by the Historic Preservation Commission, the Commission shall notify the City Manager in writing of compliance. Thereafter, if the City Manager is likewise satisfied, the City Manager shall execute a tax exemption certificate and forward same to the Lamar County Appraisal District. -5-