Manatee County |
Code of Ordinances |
Chapter 2-29. TAXATION AND FISCAL PROCEDURES |
Article XV. ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTIONS |
§ 2-29-166. Application for exemption.
(1)
Application. Any eligible business which desires an exemption shall file with the board a written application. The application form shall be established by resolution of the board. The application shall be filed no later than March 1 of the year the exemption is proposed to take effect.
(2)
Review. Upon submittal of the application, the county administrator or his designee shall review same and, within ten (10) days of submission, notify the applicant of any facial deficiencies. A complete application shall be scheduled for a public hearing before the board no later than forty-five (45) days following receipt thereof. The forty-five-day period shall include the property appraiser's review pursuant to [subsection] 2-29-167(1). The applicant shall be notified of the date and time of the public hearing.
(3)
Performance agreement. In order to be considered eligible for an exemption, a business shall submit with its application an executed performance agreement obligating the business to continue to satisfy the business maintenance and continued performance conditions set forth in the application. The form of the performance agreement shall be established by resolution of the board.
(Ord. No. 14-31, § 3(Exh. A, § 2-29-156), 6-3-14)