Chapter 3.104
INDUSTRIAL/MANUFACTURING PROPERTY TAX EXEMPTION

Sections:

3.104.010    Findings.

3.104.020    Adoption by reference.

3.104.030    Definitions.

3.104.040    Application and fees.

3.104.050    Certificate of tax exemption, approval, denial, termination, and appeal.

3.104.010 Findings.

There are insufficient family living wage jobs, as those jobs are defined by RCW 84.25.030, for Marysville’s wage earning population. It is the purpose of this chapter to encourage new manufacturing and industrial uses on undeveloped and underutilized lands zoned for industrial and manufacturing uses in the area identified in this chapter. (Ord. 3020 § 2 (Exh. A), 2016).

3.104.020 Adoption by reference.

Chapter 84.25 RCW as currently enacted or subsequently amended is hereby adopted by reference. (Ord. 3020 § 2 (Exh. A), 2016).

3.104.030 Definitions.

The following definitions shall apply to this chapter:

“Authorized representative” or “duly authorized representative” means the director of the community development department or his or her designee.

“City” means the city of Marysville. (Ord. 3020 § 2 (Exh. A), 2016).

3.104.040 Application and fees.

An owner of property seeking a tax exemption under this chapter shall submit an application to the director of community development prior to the application for any building permit for the project. The application shall be on a form established by the director, along with the required fees. The initial application fees to the city shall be $500.00 plus any amount required by the county assessor in administering this chapter. If the application is approved, the city shall pay the application fee to the county assessor for deposit in the county current expense fund, after first deducting that portion of the fee attributable to the city’s administrative costs in processing the application. If the application shall result in a denial by the city, the city shall retain that portion of the fee attributable to its own administrative costs and refund the balance to the applicant. (Ord. 3020 § 2 (Exh. A), 2016).

3.104.050 Certificate of tax exemption, approval, denial, termination, and appeal.

(1) The director of community development or his or her designee shall make the determination whether a holder of a conditional acceptance of tax exemption qualifies for a certificate of tax exemption upon the completion of the new construction of a manufacturing/industrial facility and a certificate of occupancy issued. The director shall also review each certificate of tax exemption annually for compliance with this chapter.

(2) If the director determines that the property is not qualified for an exemption under this chapter or that it no longer meets the criteria of this chapter for eligibility for a tax exemption, he or she shall notify the owner of the property, as shown in the assessor’s records, of the determination to deny or terminate the tax exemption. The notification shall be by certified mail, return receipt requested, and by regular first class mail. A recognized courier service may be substituted for first class mail. A copy shall also be sent to the Snohomish County assessor.

(3) The owner may appeal the determination by filing a written notice of appeal specifying the factual and legal basis on which the determination of termination is alleged to be erroneous. Such appeal must be served on the city clerk within 30 days of the date the notice was placed in the mail.

(4) The chief administrative officer of the city shall hold a hearing within 30 days of the notice of appeal. The parties may be heard at the hearing and the chief administrative officer may use the procedures set forth in Chapter 34.05 RCW to control the conduct of the hearing and admission of evidence.

(5) The chief administrative officer shall issue a decision affirming, modifying, or repealing the determination of termination based on the evidence admitted at the hearing. A copy of the decision shall be served on the owner within 30 days of the hearing by certified mail, return receipt requested, and by regular first class mail. A recognized courier service may be substituted for first class mail. A copy shall also be sent to the Snohomish County assessor.

(6) An aggrieved party may appeal the decision of the chief administrative officer to the superior court as provided in RCW 34.05.510 through 34.05.598. (Ord. 3020 § 2 (Exh. A), 2016).