3.82.100 Issuance of final certificate.
If the director determines that the project has been completed in accordance with the contract between the applicant and the city and has been completed within the authorized time period, the city shall, within 10 days following the expiration of the 30-day period specified in LMC 3.82.090(D), file a final certificate of tax exemption with the Snohomish County assessor.
A. Denial and Appeal. The director shall notify the applicant in writing that a final certificate will not be filed if the director determines that:
1. The improvements were not completed within the authorized time period;
2. The improvements were not completed in accordance with the contract between the applicant and the city;
3. If applicable, the affordable housing requirements were not met; and
4. The owner’s property is otherwise not qualified under this chapter; or
5. The owner and the director cannot come to an agreement on the allocation of the value of the improvements allocated to the exempt portion of rehabilitation improvements, new construction and multi-use new construction.
B. Within 30 days of notification by the city to the owner of the director’s denial of a final certificate of tax exemption, the applicant may file a written appeal with the city clerk specifying the factual and legal basis for the appeal. The appeal shall be heard by the city’s hearing examiner. (Ord. 2681 § 10, 2007)