(A) No person shall knowingly misrepresent facts in order to receive any tax abatement or other incentive provided for in this chapter.
(B) In addition to other penalties provided by law, for purposes of administration of the enterprise zone, the initial determination of any alleged violation shall be made by the Zone Administrator. Upon making the initial determination, the Zone Administrator shall notify the property owner of the alleged violation at least 15 days before any further action is taken. The property owner may, within 15 days after receipt of the notification, submit a written appeal for review by the governing body of the jurisdiction within which such alleged violation is located. Such written appeal must be submitted to the Zone Administrator and clearly set forth the basis for the appeal. If the alleged violator fails to appeal the initial determination of violation or if the determination is upheld by the governing body having jurisdiction, the alleged violator will be subject to the following administrative penalties:
(1) Revocation of any tax abatements provided under the terms of this chapter and retroactive collection of taxes due on the property from the date on which the abatement became effective along with interest equal to that which would otherwise be assessed on delinquent property tax payments for the period on which the abatement was in effect; and
(2) Loss of eligibility of the project for any other incentive or targeted program provided under this chapter.
(Ord. 8541, passed 5-15-07)