(A) Within 30 days after an invoice is sent from the village to a property owner for the payment of construction and/or repair of a sidewalk on said owner's property, the owner(s) of the property against which assessments are to be levied, pursuant to R.C. § 729.01 et seq., may apply to the legislative authority of a municipal corporation for a deferment of payment of the assessment on the grounds that timely payment will impose financial hardship upon said individual(s). Upon notification to Village Administration, within said 30-day period aforementioned, that a request for hardship determination has been filed, the Village shall request the previous two years of federal tax returns or other proof of financial hardship to be submitted to the Village Income Tax Office within the ten days after said request has been made by the village. The guidelines to be followed for hardship shall be the latest poverty guidelines published by the federal government.
(B) The village shall use the 150% or less federal guidelines as set forth herein as the basis for payment as follows:
(1) If the applicant does not qualify, said sidewalk repair or construction will be paid over two years (four payments).
(2) If the applicant qualifies for the 150% poverty level as set forth herein, they shall have a four year payment plan (eight payments).
(C) If the poverty guideline of 100% or less is met, a total deferment shall be granted and if shall become a lien on said property subject to the sidewalk assessment and said assessment lien shall not be payable until the earliest of the following:
(1) At such time as the property is either sold or transferred by the applicant;
(2) At such time as the property becomes subject to Ohio estate taxes under R.C. Chapter 5731;
(3) In the event of the death of the applicant(s).
(Ord. O-2019-09, passed 3-25-2019)