The owner of real property located in the Ashtabula CRA eligible for exemption from taxation may file an application with the Housing Officer pursuant to ORC Section 3735.67.
(a) If any part of the new structure or remodeling that would be exempted is of real property to be used for commercial or industrial purposes, Council and the property owner shall enter into a written agreement pursuant to ORC Section 3735.671 prior to commencement of construction or remodeling (hereinafter “Agreement”). If the Agreement is subject to approval by the board of education of the school district within the territory of which the property is or will be located, the Agreement shall not be formally approved by Council until the board of education approves the Agreement in the manner prescribed by that section.
(b) The Housing Officer shall verify the construction of the new structure or the cost of the remodeling and the facts asserted in the application. The Housing Officer shall determine whether the construction or the cost of the remodeling meets the requirements for an exemption. In cases involving a structure of historical or architectural significance, the Housing Officer shall not determine whether the remodeling meets the requirements for a tax exemption unless the appropriateness of the remodeling has been certified, in writing, by the society, association, agency, or legislative authority that has designated the structure or by any organization or person authorized, in writing, by such society, association, agency, or legislative authority to certify the appropriateness of the remodeling.
(c) If the construction or remodeling meets the requirements for exemption, the Housing Officer shall forward the application to the County Auditor with a certification as to the division of the ORC Section under which the exemption is granted, and the period and percentage of the exemption as determined by the legislative authority pursuant to that division. If the construction or remodeling involves residential property, the Housing Officer shall comply with the applicable notice requirements prescribed under ORC Section 5709.83, unless the Board has adopted a resolution under that section waiving its right to receive such a notice. If the construction or remodeling involves commercial or industrial property and the legislative authority is not required to certify a copy of a resolution under ORC Section 3735.671, the Housing Officer shall comply with the notice requirements prescribed under ORC Section 5709.83, unless the Board has adopted a resolution under that section waiving its right to receive such a notice.
(Ord. 2012-11. Passed 1-17-12.)