Title 08 Taxation and Revenue
Chapter 08.07E Sales and Use Tax Deferral Program for Underutilized Commercial Property
Section 08.07E.050 Appeals Process
- The City must approve or deny an application filed under this chapter within 90 days after receipt of the application.
- If the application is approved, the City must issue the applicant a conditional certificate of program approval. The certificate must contain a statement by the Director of Community and Economic Development that the investment project as described in the application will comply with the required criteria of this chapter.
- If the application is denied by the City, the City must state in writing the reasons for denial and send the notice to the applicant at the applicant’s last known address within 10 days of the denial.
- Upon denial of an application by the City, an applicant may appeal the denial to the City’s Hearing Examiner within 30 days after receipt of the denial. The appeal before the Hearing Examiner must be based upon the record made before the City with the burden of proof on the applicant to show that there was no substantial evidence to support the City’s decision.
- The decision of the City on appeal is final.
Date Passed: Monday, August 12, 2024
Effective Date: Sunday, September 15, 2024
ORD C36548 Section 2
