Chapter 22.32
SPECIAL PROPERTY TAX VALUATION

Sections:

22.32.010    Eligible properties.

22.32.020    Applications.

22.32.030    Board approval.

22.32.040    Requirements.

22.32.050    Time lines.

22.32.060    Notification.

22.32.070    Appeals.

22.32.010 Eligible properties.

The class of properties eligible for special valuation shall be limited to properties listed on the Bothell register of historic landmarks or properties certified as contributing to a Bothell register historic landmark district. (Ord. 2069 § 2 (Exh. B), 2011; Ord. 1635 § 1, 1996; Ord. 1484 § 6, 1992; Ord. 1258 § 1, 1987).

22.32.020 Applications.

Applications for special property tax valuation in connection with substantial improvement of historic properties as defined in Chapter 84.26 RCW or as hereafter amended shall be submitted to the board by the county assessor within 10 days of filing. (Ord. 2069 § 2 (Exh. B), 2011; Ord. 1635 § 1, 1996; Ord. 1258 § 1, 1987).

22.32.030 Board approval.

The board shall approve applications, agreements and supporting documentation (as required by WAC 254-20-090(4)) for special valuation if the property meets the criteria of Chapter 84.26 RCW or as hereafter amended, and is not altered in a way which adversely affects those elements which contribute to its designation and the owner(s) enters into an agreement with the board which requires the owner(s) for the 10-year period of classification to:

A.    Monitor the property for its continued qualification for special valuation;

B.    Comply with rehabilitation plans and minimum standards of maintenance as defined in the agreement;

C.    Make the historic aspects of the property accessible to public view one day a year, if the property is not visible from the public right-of-way;

D.    Apply to the board for approval or denial of any demolition or alteration;

E.    Comply with any other provisions in the original agreement as may be appropriate. (Ord. 2069 § 2 (Exh. B), 2011; Ord. 1635 § 1, 1996; Ord. 1258 § 1, 1987).

22.32.040 Requirements.

Once an agreement between an owner and the board has become effective pursuant to Chapter 84.26 RCW or as hereafter amended, there shall be no changes in standards of maintenance, public access, alteration or report requirements, or any other provisions of the agreement, during the period of the classification without the approval of all parties to the agreement. (Ord. 2069 § 2 (Exh. B), 2011; Ord. 1635 § 1, 1996; Ord. 1258 § 1, 1987).

22.32.050 Time lines.

An application for classification as an eligible historic property shall be approved or denied by the board before December 31st of the calendar year in which application is made. (Ord. 2069 § 2 (Exh. B), 2011; Ord. 1635 § 1, 1996; Ord. 1258 § 1, 1987).

22.32.060 Notification.

The community development department shall notify the county assessor and the applicant of the board’s approval or denial of the application. If the board determines that the property qualifies as an eligible historic property, the board shall certify the fact in writing and the community development department shall file a copy of the certificate with the county assessor within 10 days of the determination and no later than December 31st. The certificate shall state the facts upon which the approval is based. (Ord. 2069 § 2 (Exh. B), 2011; Ord. 1635 § 1, 1996; Ord. 1484 § 7, 1992; Ord. 1258 § 1, 1987).

22.32.070 Appeals.

Any decision of the board, acting as the local review board on any application for classification as historic property eligible for special valuation, may be appealed to the superior court under RCW 34.04.130 in addition to any other remedy of law. Any decision on the disqualification of historic property eligible for special valuation, or any other dispute, may be appealed to the county board of equalization. (Ord. 2069 § 2 (Exh. B), 2011; Ord. 1258 § 1, 1987).