19.02.070 Review and Monitoring of Properties For Special Property Tax Valuation

19.02.070 Review and Monitoring of Properties For Special Property Tax Valuation.

1. Applications shall be forwarded to the commission by the assessor within 10 calendar days of filing.

2. Applications shall be reviewed by the commission before December 31 of the calendar year in which the application is made.

3. Commission decisions regarding the applications shall be certified is writing and filed with the assessor within 10 calendar days o issuance.

1. The assessor forwards the application(s) to the commission.

2. The commission reviews the application(s), consistent with its rules of procedure, and determines if the application(s) are complete and if the properties meet the criteria set forth in WAC 254-20-070(1) and listed in Section 5 of this ordinance.

a. If the commission finds the properties meet all the criteria, then, on behalf of the City of Kettle Falls, it enters into an Historic Preservation Special Valuation Agreement (set forth in WAC 254-20-120 and in Section 7 of this ordinance) with the owner. Upon execution of the agreement between the owner and commission, the commission approves the application(s).

b. If the commission determines the properties do not meet all the criteria, then it shall deny the application(s).

3. The commission certifies its decisions in writing and states the facts upon which the approvals or denials are based and files copies of the certifications with the assessor.

4. For approved applications:

a. The commission forwards copies of the agreements, applications, and supporting documentation (as required by WAC 254-20-090(4) and identified in Section 7 of this ordinance) to the assessor.

b. Notifies. the state review board that the properties have been approved for special valuation, and

c. Monitors the properties for continued compliance with the agreements throughout the 10-year special valuation period.

5. The commission determines, in a manner consistent with its rules of procedure, whether or not properties are disqualified from special valuation either because of

a. The owner’s failure to comply with the terms of the agreement or

b. Because of a loss of historic value resulting from physical changes to the building or site.

6. For disqualified properties, in the event that the commission concludes that a property is no longer qualified for special valuation, the commission shall notify the owner, assessor, and state review board in writing and state the facts supporting its findings.

1. Historic Property Criteria. The class of historic property eligible to apply for Special Valuation in the City of Kettle Falls means all properties listed on the National Register of Historic Places or certified as contributing to a National Register Historic District which have been substantially rehabilitated at a cost and within a time period which meets the requirements set forth in Chapter 84.26 RCW, until the City of Kettle Falls becomes a Certified Local Government (CLG). Once a CLG, the class of property eligible to apply for Special Valuation in the City of Kettle Falls means all properties listed on the local Register of Historic Places or properties certified as contributing to an local Register Historic District which have been substantially rehabilitated at a cost and within a time period which meets the requirements set forth in Chapter 84.26 RCW.

2. Application Criteria. Complete applications shall consist of the following documentation:

a. A legal description of the historic property,

b. Comprehensive exterior and interior photographs of the historic property before and after rehabilitation,

c. Architectural plans or other legible drawings depicting the completed rehabilitation work, and

d. A notarized affidavit attesting to the actual cost of the rehabilitation work completed prior to the date of application and the period of time during which the work was performed and documentation of both to be made available to the commission upon request, and

e. For properties located within historic districts, in addition to the standard application documentation, a statement from the secretary of the interior or appropriate local official, as specified in local administrative rules or by the local government, indicating the property is a certified historic structure is required.

3. Property Review Criteria. In its review the commission shall determine if the properties meet all the following criteria:

a. The property is historic property;

b. The property is included within a class of historic property determined eligible for Special Valuation by the City of Kettle Falls under Section 7 of this ordinance;

c. The property has been rehabilitated at a cost which meets the definition set forth in RCW 84.26.020(2) (and identified in Section 7 of this ordinance) within twenty-four months prior to the date of application; and

d. The property has not been altered in any way which adversely affects those elements which qualify it as historically significant as determined by applying the Washington State Advisory Council’s Standards for the Rehabilitation and Maintenance of Historic Properties (WAC 254-20-100(1) and listed in Section 5 of this ordinance).

4. Rehabilitation and Maintenance Criteria. The Washington State Advisory Council’s Standards for the Rehabilitation and Maintenance of Historic Properties in WAC 254-20-100 shall be used by the commission as minimum requirements for determining whether or not an historic property is eligible for special valuation and whether or not the property continues to be eligible for special valuation once it has been so classified.

D. Agreement. The historic preservation special valuation agreement in WAC 254-20-120 shall be used by the commission as the minimum agreement necessary to comply with the requirements of RCW 84.26.050(2).

E. Appeals. Any decision of the commission acting on any application for classification as historic property, eligible for special valuation, may be appealed to Superior Court under Chapter 34.04.130 RCW in addition to any other remedy of law. Any decision on the disqualification of historic property eligible for special valuation, or any other dispute, may be appealed to the County Board of Equalization. (Ord. 1648, 2005).