(a) Application for exemption shall be filed with the local assessing official on forms provided for that purpose before the proposed rehabilitation work designated by the building permit begins. A separate application shall be submitted for each structure.
(b) The local assessing official may require the applicant to submit all documentation deemed necessary to establish eligibility for an exemption. No application shall be considered complete or will be processed until receipt of such information.
(c) An application processing fee of fifty dollars ($50.00) shall be paid to the County with each application. No application for the exemption approved by this chapter shall be deemed to have been filed until the fee has been paid.
(d) Upon receipt of a completed application for exemption and immediately before the proposed rehabilitation work begins, the local assessing official shall inspect the structure.
(e) After the rehabilitation is complete, the owner shall submit a written request (by certified mail, express delivery or courier) to the local assessing official to inspect the structure to determine if it then qualifies for the exemption. Such inspection and determination shall be made by the local assessing official within sixty days after such written request is received by the local assessing official. If the property qualifies for the exemption under the provisions of this chapter, then the tax exemption shall become effective beginning January 1 of the next calendar year after the request for inspection is received by the local assessing official.
(Ord. 01-03. Passed 5-21-01; Ord. 12-16. Passed 12-5-12.)