(A) For the assessment year for which the owner of the structure desires such structure to be tax exempt to the extent provided by this subchapter, the owner shall file with the Historic Preservation Officer an application no later than January 1, attesting that the eligibility requirements of this subchapter are fully satisfied at the time of application submittal.
(1) Once an owner has applied and been approved for a tax exemption on an eligible structure, an annual application shall not be required by the city during the collection period as long as the same owner retains ownership of the property.
(2) If the property ownership changes on an exempt property, the new owner may request an extension of the tax exempt status for the remainder of the calendar year for the year of purchase. A new application will be required to be filed with the city as set out herein for the following assessment year. Any outstanding repair or maintenance items identified in the tax exemption survey of the most recent approved year must be addressed for the following year's eligibility.
(3) If a property owner was previously denied tax exempt status for a property, a new application must be filed with the city as set out herein. Any outstanding Zoning Ordinance compliance issues or exterior repair or maintenance items identified in previous tax exemption surveys must be addressed to regain eligibility.
(B) An application for a tax exemption shall be initiated by the owner of the subject property or by his or her agent, by completion of forms provided by the Historic Preservation Officer. For Level 2 and Level 3 exemptions, the application must include receipts for the cost of a qualifying restoration or repair project.
(C) The application shall affirmatively set forth the owner's authorization for city staff members to visit and inspect the property and books and records as necessary to certify whether or not the structure is being preserved and maintained as required by § 38.33 of this subchapter.
(Ord. OR-2146-19, passed 9-9-19)