As used in this article, the following terms shall have the
meanings ascribed to them:
The value assessed by the Jefferson County Appraisal District
for the tax year of verification.
The attestation by the historical landmark commission that
the structure in question is an “historically significant site
in need of tax relief to encourage preservation” and that the
plans submitted will substantially rehabilitate or restore the structure.
An applicant pursuant to this article whose plans for the restoration or rehabilitation of a historic structure have been approved pursuant to section 18.04.004 herein.
A building whose use after rehabilitation or restoration
will be for other than a single-family dwelling, duplex, or three-
or four-family dwelling.
The city historical landmark commission.
A structure, together with the land necessary for access
and use of the structure, which is determined pursuant to the terms
of this article to be in substantial need of rehabilitation or restoration
and located either in the National Register of Historic Places as
contributing to or compatible with a historic district or located
in a H-C, Historical Cultural Landmark Preservation Overlay District
designated by the city and certified by the historical landmark commission
as being of historic significance to the city.
The act or process of returning a structure to a state of
utility through repair or alteration which makes possible an official
contemporary use while preserving those portions or features of the
structure that are significant to its historical, architectural and
cultural values.
A building whose use after rehabilitation or restoration
will be for a single-family dwelling, or two-, three- or four-family
dwelling.
The act or process of aggregately recovering the form and
details of a structure and its setting as it appeared at its significant
historical, architectural or cultural period of time by means of the
removal of later work or by the replacement of missing earlier work.
A building located within the city.
The approval by the city historical landmark commission that
the rehabilitation or restoration of an “historically significant
site in need of tax relief to encourage preservation” was substantially
completed.
(Ordinance 83-24, sec. 1, adopted 3/22/83; Ordinance 85-33, sec. 1, adopted 3/26/85; Ordinance 88-76, sec. 1, adopted 8/16/88; 1978 Code, sec. 25-57)
In accordance with the provisions of this article, a residential
or commercial building which meets the definition of an “historically
significant site in need of tax relief to encourage preservation”
and which is substantially rehabilitated and/or restored as certified
by the commission shall have the assessed value for ad valorem taxation
equal to the assessed value prior to preservation for a period of
ten (10) years. This exemption shall begin on the first day of the
first tax year after verification of completion of the preservation
required for certification, provided that:
(1)
The building shall comply with the applicable zoning regulations
for its use and location; and
(2)
The deed, grant, sale, bequest, devise, foreclosure or receivership,
bankruptcy or other transfer of ownership in the property or any part
thereof, other than a lease of less than fifteen (15) years’
duration, except the donation of an historic easement on an exempt
structure which donation shall qualify as a charitable contribution
under section 170(f)(3) of the Internal Revenue Code and its regulations
as now exist or as they may hereafter be amended, shall cause the
exemption provided herein to terminate on the last day of the tax
year on which such transfer occurs.
(Ordinance 83-24, sec. 1, adopted 3/22/83; 1978 Code, sec. 25-58)
(a)
Applications for an historic structure preservation tax exemption
pursuant to this article are to be filed with the planning department
for submission to the commission. Each application shall be signed
and sworn to by the owner of the property and shall:
(1)
State the legal description of the property proposed for certification;
(2)
Provide proof of title in the applicant to the property proposed
for certification;
(3)
Include an affidavit by the owner describing the historic significance of the structure in need of tax relief and its compliance with the requirements of section 18.04.002 herein;
(4)
Provide proof that taxes or other assessments are not delinquent
on the property;
(5)
Include a final complete set of plans for the historic structure’s
restoration or rehabilitation;
(6)
Include a statement of costs for the restoration or rehabilitation
work;
(7)
Include a projection of the estimated construction time and predicted
completion date of the historic restoration or rehabilitation;
(8)
Authorize the members of the commission and city officials to visit
and inspect the property proposed for certification and the records
and books of the owners as necessary to certify that the property
in question is in substantial need of restoration or rehabilitation;
(9)
Include a detailed statement of the proposed use for the property;
and
(10)
Provide any additional information to the board which the owner deems
relevant or useful such as the history of the structure or access
to the structure by the public.
(b)
Each application shall contain sufficient documentation confirming
or supporting the information submitted therein.
(Ordinance 83-24, sec. 1, adopted 3/22/83; 1978 Code, sec. 25-59)
(a)
Upon receipt of the sworn application, the commission shall make
an investigation of the property and shall certify the facts to the
planning manager of the city within thirty (30) days along with the
commission’s documentation and recommendation for approval or
disapproval of the application for exemption.
(b)
Upon receipt of the application for tax exemption as well as the recommendation of the board, the city’s planning manager shall immediately forward the application to the city council and, within thirty (30) days, the council shall approve or disapprove eligibility of the property for tax relief pursuant to this article. Approval or disapproval shall be provided in writing to the applicant. In determining eligibility, the city council shall first determine that all the requirements of this article have been met and that only the historic structure and the land reasonably necessary for access and use thereof is to be provided favorable tax relief as provided in section 18.04.002 herein.
(Ordinance 83-24, sec. 1, adopted 3/22/83; 1978 Code, sec. 25-60; Ordinance 07-061, sec. 9, adopted 6/5/07)
Upon completion of the restoration and rehabilitation, the certified applicant shall submit a sworn statement of completion acknowledging that the “historically significant site in need of tax relief to encourage preservation” has been substantially rehabilitated or restored as certified by the commission. The commission upon receipt of the sworn statement of completion, but no later than thirty (30) days thereafter, shall make an investigation of the property and shall approve or disapprove the fact that the property has been substantially completed as required for certification. If verification of completion shall be deemed unfavorable, the certified applicant shall be required to complete the restoration or rehabilitation in order to secure the tax exemption provided herein. If the verification of completion is favorable, the commission shall notify the chief appraiser of the Jefferson County Appraisal District in writing of compliance. Thereafter, the chief appraiser of the Jefferson County Appraisal District shall provide the property with the historic tax exemption provided in section 18.04.002 herein.
(Ordinance 83-24, sec. 1, adopted 3/22/83; 1978 Code, sec. 25-61)
