3.94.100 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 temporary certificate of occupancy, or a permanent certificate of occupancy if no temporary certificate is issued, 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. An audited statement of expenditures made with respect to each multifamily housing unit and the total expenditures made with respect to the entire property, including total project costs, which statement shall be approved by the city of Auburn finance director.
2. A description of the completed work and a statement of qualification for the exemption.
3. A statement that the work was completed within the required three-year period or any approved extension; and
B. At the time of application for final certificate under this section the owner shall pay to the city a fee of $50.00 to cover the city’s administrative costs.
C. Within 30 calendar days of receipt of all materials required for a final certificate, the director shall determine whether the completed work is consistent with the contract between the city and owner, whether all or a portion of the completed work is qualified 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 calendar days of the expiration of the 30-calendar-day period provided under subsection C of this section.
E. The director is authorized to cause to be recorded or to require the owner or owners to record, in the real property records of the appropriate office of the county in which the property is located, the contract with the city required under ACC 3.94.050, 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 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 the issuance of the notice of the denial. The appeal before the hearing examiner shall follow the provisions for appeal contained in Chapter 2.46 ACC. The owner may appeal the hearing examiner’s decision to the King 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. 6442 § 3, 2012; Ord. 5779 § 1, 2003.)