171.02 PURPOSE.
   (a)   The Tax Assistance Program of Summit County is a not-for-profit program which purpose is to collect and distribute solicited private funds to assist needy citizens of Summit County with payment of their delinquent real estate taxes and penalty fees. These funds are to be determined on an individual basis per application.
   (b)   The Tax Assistance Program shall identify owner-occupied homeowners in need of emergency one time only financial assistance in paying their delinquent real property taxes and penalty fees. The term “emergency” shall denote a situation in which the homeowner faces the consequences of losing their home.
   (c)   The Tax Assistance Program shall solicit private funds from private groups, business, individuals and foundations. Said funds are to be used only on an emergency basis to assist in the payment of delinquent real estate taxes and penalty fees. Initial funding for the calendar year 1999 shall be $166,000.00, derived from the proceeds of the County Fiscal Officer's Tax Certificate Lien Sale held in October 1998.
(Ord. 99-620. Adopted 10-25-99.)