(A) A person seeking deferment shall make application to the city on forms prescribed by the County Auditor, together with other information required by the city.
(B) The application shall be filed with the City Administrator. An application shall be dated and shall contain a certificate by the applicant that the information therein or made a part thereof is true and correct. The application shall contain a financial statement in form customarily used by a lending institution in the city. It shall also contain a copy of the previous year’s state income tax return if one was prepared and/or submitted to the state.
(C) The City Administrator shall consider the application and make a written report to the Council. The City Administrator may interview the applicant. He or she may request additional information from the applicant or others. He or she shall file a report with the Council on or before September 15. The report shall contain a recommended interest rate on any deferred assessment. A copy of the report shall be mailed to or given to the applicant by the City Administrator together with a notice that the application will be considered by the Council and that the applicant will be afforded an opportunity to appear before the Council in person or by his or her representative.
(D) The Council shall consider and act upon the application at its first regular Council meeting after September 15. Notwithstanding any provision herein contained respecting hardship, the Council may consider exceptional and unusual circumstances pertaining to an applicant not covered by the standards and guidelines herein set forth. However, any determination shall be made in a non-discriminatory manner, and it will not give the applicant an unreasonable preference or advantage over other applicants.
(E) If a deferment is granted, the City Administrator shall make the proper certification to the County Auditor.
(2002 Code, § 2.70) (Ord. 121, Second Series, effective 1-1-1978; Ord. 62, Third Series, effective 4-1-1982)