A. Notwithstanding any provision of this chapter to the contrary, charges for electricity used in pumping water for agricultural irrigation shall be exempt from the tax imposed by this chapter, as provided in subsections B and C.
B. The exemption set forth in subsection A, above, shall be established as follows:
1. The electric service user of a property or contiguous properties used for agricultural production shall file a written request for the exemption, including a copy of the current electrical utility bill for the service, with the finance director of the city. Thereafter, when deemed necessary by the finance director, each electric service user granted an exemption shall file a statement certifying that the property continues to meet the exemption eligibility requirements of this section.
2. Upon review and approval of any initial application for exemption, the finance director shall file with the utility company providing electrical service a certification of the applicant’s eligibility for the exemption, in a form satisfactory to the finance director and to the utility company. Upon receipt of such certification of exemption, the utility company shall cease to apply the tax to the exempt account at the earliest possible date, considering the utility’s billing change processing time requirements. Such exemption shall remain in effect thereafter until such time as the finance director notifies the utility company, in a similar manner, of the withdrawal of the exemption.
C. The exemption set forth in subsection A, above, may be granted and continued if all of the following circumstances apply:
1. The property or contiguous properties for which the exemption is granted are in active agricultural production requiring pumped irrigation water and are collectively at least three acres in size; and
2. The property was annexed to the city after January 1, 2005; and
3. The electric pumps used for agricultural irrigation are metered separately from any other use on the property. (Ord. 2337 §2)