3.38.100 Final certificate – Application – Issuance – Denial – Appeal.
A. Upon completion of the construction as provided in the contract between the owner and the city, and upon issuance of a certificate of occupancy, the owner may request a final certificate of tax exemption. The owner shall file with the director such information as the director may deem necessary or useful to evaluate eligibility for the final certificate, which shall at a minimum include:
1. A statement of expenditures made with respect to each multifamily housing unit and the total expenditures made with respect to the entire property;
2. A description of the completed work and a statement of qualification for the exemption;
3. If applicable, a statement that the project meets the affordable housing requirements as described in ECC 3.38.030;
4. A statement that the work was completed within the required three-year period or any approved extension.
B. At the time of application for final certificate under this section, the owner shall pay to the city a fee of $300.00 to cover the city’s administrative costs, in addition to recording costs.
C. Within 30 days of receipt of all materials required for a final certificate, the director shall determine whether the completed work, and the affordability of the units if applicable, is consistent with the contract between the city and owner, whether all or a portion of the completed work qualifies for exemption under this chapter and, if so, which specific improvements satisfy the requirements of this chapter.
D. If the director determines that the project has been completed in accordance with the contract between the owner and the city and the requirements of this chapter, the city shall file a final certificate of tax exemption with the assessor within 10 days of the expiration of the 30-day period provided under subsection (C) of this section.
E. The director is authorized to cause to be recorded, or to require the owner to record, in the real property records of the Snohomish County auditor’s department, recording division, the contract with the city required under ECC 3.38.070(C), or such other document(s) as will identify such terms and conditions of eligibility for exemption under this chapter as the director deems appropriate for recording.
F. The director shall notify the owner in writing that the city will not file a final certificate if the director determines that the project was not completed within the required three-year period or any approved extension, or was not completed in accordance with the contract between the owner and the city and the requirements of this chapter, or, if applicable, the affordable housing requirements as described in ECC 3.38.030 were not met, or the owner’s property is otherwise not qualified for the limited exemption under this chapter.
G. The owner may appeal the director’s decision to the hearing examiner by filing a notice of appeal with the city clerk within 14 calendar days after issuance of the notice of the denial. The appeal before the hearing examiner shall follow the provisions for appeals of Type II decisions. The owner may appeal the hearing examiner’s decision to the Snohomish County superior court according to the procedures contained in RCW 34.05.510 through 34.05.598, as provided in RCW 84.14.090(6), within 30 days of notification by the city to the owner of the decision. [Ord. 4047 § 1, 2016].