A. Upon application made by any person qualified to apply pursuant to subsection B hereof, the City Manager may reduce or waive any fee or similar exaction imposed or assessed in exchange for a service provided by the city which is imposed or assessed by the city pursuant to any provision of this code, or any ordinance or resolution enacted or adopted by the City Council, except those fees and charges described in subsection C hereof.
B. The phrase
PERSON QUALIFIED TO APPLY, as used in subsection A hereof shall mean:
1. The state of Arizona or any political subdivision thereof acting in a strictly governmental capacity;
2. A corporation which has been certified by the United States Department of the Treasury as exempt from the imposition of income taxation pursuant to 26 U.S.C. § 501(c)(3).
C. Notwithstanding the provisions of subsection A hereof, the City Manager shall not waive or reduce any of the following fees or charges:
1. Fees or charges associated with the sale of water;
2. Fees or charges associated with the provision of sanitary sewer service;
3. Any development fee imposed by law;
4. Any tax imposed by law;
5. Any assessment arising as a result of benefits derived pursuant to the establishment by the City Council of an improvement district pursuant to A.R.S. Title 48;
6. Any fine, civil sanction or other penalty imposed by judgment or order of any court.
D. In determining whether to reduce or waive fees pursuant to this section, the City Manager shall consider the purpose of the exaction, the actual costs incurred by the city in providing the service for which the fee or charge is made, the personnel time involved, and the impact of the fee or charge upon the governmental, charitable, religious, cultural or educational activities of the applicant.
E. Any applicant aggrieved by a determination of the City Manager made pursuant to this section may file an appeal with the City Clerk, identifying the determination from which appeal is made, and the precise relief sought by the appellant. The appeal shall be forwarded to the City Council for determination. The decision made by the City Council shall be final.
(Ord. 91-365, passed - -1991)