(A) Notwithstanding the general requirement set forth in § 39.140, the demolition tax shall not apply under the following circumstances upon filing of an application on a form provided and prepared hy the city; provided however, that this section shall not affect an applicant’s obligation to pay any fee authorized under the city’s Building Code for a demolition permit.
(1) If the applicant and the city enter into an agreement for consideration regarding the demolition tax (e.g., an agreement relating to the provision of new or additional affordable housing units), which agreement expressly waives or abates, in whole or in part, the demolition tax. Any such agreement shall specifically set forth the applicability of this division (A)(1) with regard to the demolition tax otherwise required under this subchapter.
(2) If the applicant has been the record title or beneficial interest owner and occupant of the property on which the demolition building is located for all of the three years immediately preceding the date of the application (pre-permit period), and remains the record title or beneficial interest owner and occupant of such property at all times after the pre-permit period until the date that is three years immediately after the date on which the certificate of occupancy for a new single-family dwelling on such property (the “replacement building”) is issued (post-permit period). To qualify under this division (A)(2), the applicant shall pay the applicable demolition tax to the city and notify the city at the time of such payment of applicant’s intent to seek a rebate; the applicant may thereafter apply for a rebate of such tax after the post-permit period has elapsed. Such application for rebate shall include title documents establishing the applicant’s ownership during the entire pre-permit period, as well as applicant’s ownership and occupancy of the property for the entire post-permit period. Any application for rebate shall be on forms prepared and provided by the city.
(3) If the applicant establishes to the satisfaction of the City Manager that structural measures that qualify as a “demolition” under the city’s Building Code are required due to extensive damage to the demolition building caused by force majeure. For purposes of this division (A)(3),
FORCE MAJEURE shall mean acts of God, or other factors beyond the owner’s reasonable control and reasonable ability to remedy; provided, however, that for purposes of this division (A)(3) force majeure shall not include damage caused by the owner, an agent or employee of the owner, or a third party in privity with the owner.
(B) Any person who shall be subject to the tax pursuant to this subchapter, or any applicant for relief under division (A) above, who disputes the imposition of or amount of the demolition tax imposed pursuant to this subchapter or a determination under division (A) above may seek a review of such imposition or amount of the demolition tax or determination under division (A) above by filing with the City Manager, within 30 days after the notification of the demolition tax amount or the determination on a request for relief under division (A) above, a request for review. The request for review shall set forth in detail the basis for the dispute of the imposition, amount or determination relating to the demolition tax. The City Manager shall thereafter consider the request for review, determine whether the demolition tax should be waived or reduced, and provide a written determination thereof. If such person seeks further review of the imposition or amount of the demolition tax or determination under division (A) above, such person shall file a request to appeal the determination of the City Manager with the City Clerk within 30 days after mailing of the determination by the City Manager; such appeal shall be considered by the Personnel, Compensation and Administration Committee of the City Council based on the relevant facts available regarding the demolition building, the demolition tax, materials presented in connection with the request for relief under division (A) above and materials presented in connection with the Manager’s review provided under this division (B). The determination of the Personnel, Compensation and Administration Committee shall be final. In connection with any review or appeal under this division (B), a demolition permit may be issued upon paying the demolition tax, but any such tax payment shall not prevent a person from pursuing such review or appeal.
(Ord. 2006-01, passed 2-6-2006)