(A) Appeals.
(2) Any person who shall be subject to the tax pursuant to this subchapter, or any applicant for exemption or refund under §§ 39.159 or 39.164, who disputes the imposition of or amount of the tax imposed pursuant to this subchapter or a determination under §§ 39.159 or 39.164, may seek a review of such imposition or amount of the real estate transfer tax or the determination under either §§ 39.159 or 39.164, by filing with the City Manager within 30 days after the notification of the transfer tax amount or the determination on a request for exemption or refund under §§39.159 or 39.164, respectively, a request for review.
(a) The request for review shall set forth in detail the basis for the dispute of the imposition, amount or determination relating to the transfer tax, an exemption therefrom or a refund.
(b) The City Manager shall thereafter consider the request for review, determine whether the tax should be waived, reduced or refunded pursuant to the terms of this subchapter, and provide a written determination thereof.
(c) In connection with the City Manager's consideration of an appeal, the City Manager may require the person filing the appeal to provide an appraisal of the subject property, which appraisal shall be a certified MAI appraisal prepared not more than six months prior to the date of the appeal.
(3) If such person seeks further review of the imposition or amount of the transfer tax or determination of exemption or refund under §§ 39.159 or 39.164, respectively, 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 real estate transfer in question and the materials presented in connection with the request for exemption under § 39.159, or for refund under § 39.164, as well as materials presented in connection with the Manager's review provided under this section.
(a) The determination of the Personnel, Compensation, and Administration Committee shall be final.
(b) In connection with any review or appeal under this section, transfer stamps may be issued upon paying the real estate transfer tax, but any such tax payment shall not prevent a person from pursuing such review or appeal.
(B) Variances. Variance may be sought by any taxpayer seeking a refund of all or a portion of the transfer taxes paid, but who cannot satisfy the one-year limitation period established in § 39.164. A person seeking any variance shall comply with all of the other requirements of § 39.164. The procedure for and standards for obtaining a variance are based on the amount of time for which a variation is sought, and are as follows:
(1) A taxpayer seeking to vary the one-year limitation period in § 39.164(A) to not more than two years shall file a request for review with the Finance Director within 12 months after the closing that, but for the one-year limitation period, would entitle the taxpayer to a refund. A variance under this division (B) may be granted upon a showing of circumstances not caused by the taxpayer seeking the refund.
(2) A taxpayer seeking to vary the one-year limitation period in § 39.164(A) to more than two, but not more than three years shall file a request for review with the City Manager within 12 months after the closing that, but for the one-year limitation period, would entitle the taxpayer to a refund. Such request shall set forth the grounds for the variance and all pertinent facts relating thereto. A variance under this division (B) may be granted upon a showing of circumstances not caused by the taxpayer seeking the refund.
(3) No variance beyond three years shall be available from the limitation period in § 39.164(A).
(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010; Ord. 2017-30, passed 4-17-2017; Ord. 2017-58, passed 10-16-2017; Ord. 2020-051, passed 12-7-2020)