Skip to code content (skip section selection)
(a) Any person desiring a tax exemption pursuant to this chapter shall notify the Office of Code Enforcement of the City, in writing, on a form provided by such Office, at the time the person secures his building permit or, if no building permit or other notification of improvement is required in a particular instance, at the time of commencement of construction.
(b) A copy of the exemption request shall be forwarded by the Office of Code Enforcement to the Mercer County Board of Assessment and Revision of Taxes. Thereafter, such Board shall, after completion of the improvement, assess the improvement separately, calculate the amounts of the assessment eligible for tax exemption in accordance with the limits established by this chapter and notify both the taxpayer and the City of the reassessment and of the amounts of the assessment eligible for an exemption. Appeals from the reassessment and the amounts eligible for the exemption may be taken by the taxpayer or by the City as provided by general law.
(c) The form hereinbefore prescribed shall require the following verified information:
(1) The date the building permit or alteration permit was issued for the improvement, if applicable;
(2) The type and scope of improvement;
(3) A summary of the plan of the improvement;
(4) The estimated cost of the improvement;
(5) The person or persons performing the work on the improvement;
(6) The location of the property being improved;
(7) Whether or not the property has been condemned by any governmental body for noncompliance with any law or ordinance and, if so, the name of the governmental body and the date of condemnation; and
(8) Any and all such additional information as the County Assessment Office or the City Office of Code Enforcement may require for the application of this chapter. (Ord. 3-80. Passed 2-27-80.)
(d) The application requirement set forth in subsection (a) hereof shall be deemed to be mandatory. Failure of any person desiring a tax exemption to comply with the application requirements contained therein shall be conclusively presumed to be a waiver of any right to claim a real estate exemption as provided by this chapter.
(Ord. 39-83. Passed 12-21-83.)