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If the planning director determines that the project has been completed in accordance with the contract between the applicant and the city and has been completed within the authorized time period, the city shall, within ten days following the expiration of the thirty-day period specified in Section 3.78.080, file a final certificate of tax exemption with the Snohomish County assessor.

A. Denial and Appeal. The planning director shall notify the applicant in writing that a final certificate will not be filed if the planning director determines that:

1. The improvements were not completed within the authorized time period;

2. The improvements were not completed in accordance with the contract between the applicant and the city;

3. The owner’s property is otherwise not qualified under this chapter;

4. The owner and the planning director cannot come to an agreement on the allocation of the value of the improvements allocated to the exempt portion of rehabilitation improvements, new construction and multi-use new construction;

5. If applicable, the project does not meet the affordable housing requirements as set forth in this chapter.

B. Within thirty days of notification by the city to the owner of the planning director’s denial of a final certificate of tax exemption, the applicant may file a written appeal with the hearing examiner specifying the factual and legal basis for the appeal. (Ord. 3635-18 § 2, 2018.)