(a) The administration of the tax credits provided in this article is vested and shall be exercised by the City Clerk/Treasurer who shall prescribe forms and reasonable rules of procedure, in conformity with this article, for the making of returns and the ascertainment, assessment and collection of the taxes imposed pursuant to this article.
(b) The Clerk/Treasurer is authorized to make any necessary determinations regarding forfeiture or the carryover of the tax credits authorized by this article. Further, the City Clerk/Treasurer, subject to review by Council, may determine that a particular tax credit application violates the spirit and intention of this article, and deny the application for tax credit on that basis.
(c) No person, firm or corporation shall for the sole purpose of obtaining an additional exemption as provided by this section, reorganize, close or close and reopen. The Clerk of the City shall prepare rules and regulations to be promulgated by Council regarding the restriction contained in this section. The Clerk of the City shall deny any claim for an exemption which the Clerk determines results from a business closing, reorganizing or closing or reopening solely for the purpose of obtaining an additional term of years regarding the exemption.
(d) In the event a business is aggrieved by any determination of the Clerk/ Treasurer pursuant to this article, it may take an appeal from the decision of the City Clerk/Treasurer pursuant to the provisions of Section 757.30.
(Ord. 92-24. Passed 9-21-92.)