(a) The Tax Assistance Program (TAP) is hereby established for the purpose of administration of funds to be applied in payment of “needy” citizens’ delinquent real estate taxes. Qualifications of an applicant require meeting conditions of:
(1) Certified notice received of foreclosure or tax certificate lien sale; and
(2) The property must be owner occupied with deed listed as applicant, buyer under land contract or a life estate tenant (this does not apply to rental properties; homes occupied by someone other than the owner; homes owned by corporations, partnerships, associations or groups; a unit within a building used primarily for retail, commercial or other no-residential purpose; or house trailers and mobile homes); and
(3) The total household income is not more than $23,000 per year to be verified through previous 1040 forms, bank records or other financial records as may be required.
Decisions on funding assistance will be made by the Fiscal Officer or designee based on the criteria met at peak levels with County Council approval for any award exceeding $5,000.
(b) The Tax Assistance Program (TAP) shall be administered by the County Fiscal Officer.
(Ord. 99-620. Adopted 10-25-99.)