§ 82-108. Revocation proceedings.

(a)

The historic preservation planner or the historic preservation board may initiate proceedings to revoke the ad valorem tax exemption provided in this article, in the event the applicant, or subsequent owner or successors in interest to the property, fails to maintain the property according to the terms, conditions and standards of the historic preservation exemption covenant. Such proceedings shall be held before the historic preservation board.

(b)

The historic preservation board shall provide notice to the current owner of record of the property and hold a revocation hearing in the same manner as in section 82-101, and make a recommendation to the city commission.

(c)

The city commission shall review the recommendation of the historic preservation board and make a determination as to whether the tax exemption shall be revoked. Should the city commission determine that the tax exemption shall be revoked, a written resolution revoking the exemption and notice of penalties as provided in this article shall be provided to the owner, the county property appraiser and filed in the official records of the county.

(d)

Upon receipt of the resolution revoking the tax exemption, the county property appraiser shall discontinue the tax exemption on the property as of January 1 of the year following receipt of the notice of revocation.

(Code 1979, § 15-126)