(a) The Housing Officer shall not certify qualifying recipients for abatement until all construction is completed and the improvement is in full compliance with all permits and approvals.
(b) Real property annexed to the City pursuant to an annexation petition filed on or after September 1, 1995 shall be entitled to real property tax exemptions, as set forth in this chapter, for improvements to the real property begun before the effective date of the annexation, provided that as of the date of filing of the said petition the said improvements were not completed as evidenced by a final certificate of occupancy issued by the entity having pre-annexation jurisdiction. (Ord. 2018-114. Passed 10-23-18.)