3.35.070 Procedure for Calculating and Making Credit and Applying for an Exemption.
(A) The applicant shall be responsible for completing any application for an exemption or credit and for supplying all information necessary supporting the claim of exemption or for calculation of the area and the credit. Any application or request for exemption or credit shall be specifically made in writing to the Administrator prior to Planning Commission approval of any final plat and if no such request is made then the applicant is deemed to have waived any right or claim to any exemption or credit.
(B) Under no circumstances shall a credit be given in excess of the amount of Tax calculated to be due on the Plat.
(C) If multiple plats are to be filed in various phases, a separate calculation will be made for each plat and the payment will be due upon recording of the final plat. Credits, if applicable, will be given at the time a subsequent plat is recorded.
(D) The credit amount shall be calculated:
(1) By multiplying the land area of the final plat subject to a credit by the tax rate required to be paid; or
(2) In situations where the credit is given for developer construction of improvements by the reasonable and customary cost of said construction in Olathe. No credit shall be allowed for overlaying or other temporary improvements not to the City’s standards for main trafficways, made as a condition of approval of zoning, approval of a final Plat or issuance of a building permit.
(3) The amount of any special assessment levied on land included in the Plat for payment of the cost of improvement to a main trafficway. Where not all of the land included in the Plat was subject to a levy for special assessments then the credit shall not exceed the amount of Tax that would be due calculated only on that area which was subject to the special assessments. If all of a tract against which a special assessment was originally levied is not included in the Plat, then the credit shall be the amount of the original special assessment which would be apportioned on an area basis to the portion of the original tract included in the Plat. (Ord. 98-106 § 7, 1998.)