(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUILDING PERMIT. Building permits as defined by G.S. § 153A-349.51.
DELINQUENT PROPERTY TAXES. All property taxes delinquent prior to, on, and after the effective date of this chapter which have not been paid.
INSPECTION DEPARTMENT. The County Inspection Department.
PERSON or PERSONS. Includes every person or other entity in whose name property is lawfully held situated in the county and in whose name such property is listed or required to be listed for ad valorem tax purposes.
PROPERTY. Any property listed or required to be listed for ad valorem tax purposes situated wholly or in part in the county, the tax situs for which is the county.
TAX ADMINISTRATION OFFICE and TAX ADMINISTRATOR. The County Tax Administration Office and the County Tax Administrator.
(B) A building permit or permits shall not be issued under G.S. § 153A-357(a)(1) to any person or persons who owe(s) delinquent property taxes on property owned by the person or persons situated in the county.
(C) Any person or persons applying for a building permit shall first apply to the Tax Administration Office for certification by the Tax Administrator that such person or persons owes no delinquent property taxes. Application shall be made upon a form to be prepared by the Tax Administrator and shall show the applicant name, address, location, and tax map number of the proposed construction site, and shall contain a statement certifying that the applicant owes no delinquent taxes on any property in the county. Upon receipt of such application, the County Tax Administrator shall determine whether in fact any such taxes are owed and delinquent and if not shall certify to this effect on a form prepared by the Tax Administrator directed to the Inspection Department. In the event of a determination that any taxes are owed and delinquent, certification shall be refused.
(D) In the event the Tax Administrator shall refuse to issue to any person or persons the certificate provided for in division (C) above, the applicant may within three days thereof request a review and redetermination and the Tax Administrator shall within three days of receiving such request in writing notify the applicant of the grounds on which refusal is based, which notification shall be mailed to the applicant by certified mail return receipt to the address set forth on the application.
(1996 Code, § 150.42) (Ord. passed - -)