[Ord. No. 2186, 8/15/2022]
Provided the taxpayers do all the following:
a. 
Provides a waiver request of additional charges to the Tax Collector in possession of the claim within 12 months of a qualifying event, where a qualifying event is:
(1) 
For the purposes of real property, the date of transfer of ownership.
(2) 
For the purposes of a mobile or manufactured home, the date of transfer of ownership or the date a lease agreement commences for the original location or relocation of a mobile or manufactured home on a parcel of land not owned by the owner of the mobile or manufactured home. The term does not include the renewal of a lease for the same location.
The waiver will be a standardized form developed by the Department of Community and Economic Development; and
b. 
Attests that the real estate tax notice was not received and/or was not received in a timely manner; and
c. 
Provides proof of property transfer to the Tax Collector within the previous 12 months and either:
(1) 
A copy of the deed showing the date of real property transfer; or
(2) 
A copy of the title following the acquisition of a mobile or manufactured home or an executed lease agreement between the owner and the lessee showing the date on which the lease began; and
d. 
Includes payment of the face value with the waiver request.
[Ord. No. 2186, 8/15/2022]
When a taxpayer's waiver is granted, the Tax Collector will not assess fees or penalties when real estate taxes are paid under these provisions. Any existing claim or lien filed for an additional charge shall be deemed satisfied.
[Ord. No. 2186, 8/15/2022]
This Part shall apply to any person duly elected and/or appointed to the position of Tax Collector.
[Ord. No. 2186, 8/15/2022]
Tax Collectors shall not be liable for accepting any payment pursuant to this Part.
[Ord. No. 2186, 8/15/2022].
This Part shall be effective on January 1, 2023.