13-1389 Amending Chapter 78 to Create Article VI - Tax Abatement Program

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5. A finding that the Business meets the definition of a New Business or an Expansion of an Existing Business, as set forth in Section 78 -92 hereof. H. The Business granted an Exemption shall be required to inform the City Manager. or Community Development Director, in writing within ten days as to any changes in ownership of the Business granted an Exemption. Failure of the Business granted an Exemption to notify the City Manager, or Community Development Director, in writing of any such changes in ownership is cause for revocation of the Exemption. L No precedent shall be implied or inferred by the granting of an Exemption to any New Business or Expansion of an Existing Business. Application for Exemptions shall be considered by the City Commission on a case-by-case basis for each application, after consideration of the application and the Property Appraiser's report on the application Section 78 -96. Revocation. A. Should any New Business or Expansion of an Existing Business (1) fail to file the annual report and employee roster with the City Manager. or Community Development Director on or before January 1 of each year the Exemption has been granted as required in Section 78- 93 hereof. (2) fail to continue to meet the definition of a New Business or an Expansion of an Existing Business. (3) fail to fulfill any other representation made to the City Commission during the application process including but not limited to the creation and maintenance of the total number of new jobs identified in the application or (4) fail to comply with any other statutory requirement for continuation or renewal of the Exemption. the City Manager, or the Community Development Director shall advise the Citv Manager. who will then in turn advise the City Commission who may enact an ordinance revoking the Exemption. B. The Exemption may be revoked after expiration of this Authorizing Ordinance on November 6, 2022, for a Business that fails to fulfill its obligations as provided for under the Implementing- Ordinance. The effective date for revocation of the Exemption will be identified in the Implementing Ordinance. C. Upon revocation of an Exemption. the City Manager, or Community Development Director shall immediately notify the Property Appraiser. D. For any year that taxes may have been exempted and the City Commission finds that the Business was not entitled to the Exemption, such taxes may be recovered. The Property Appraiser will assist the City Commission to recover any taxes exempted. E. Nothing herein shall prohibit a Business fi•om reapplying for an Exemption. Section 78 -97. Sunset Date. Pursuant to Section 196.1995, Florida Statutes, and the referendum approved by the citizens on November 6. 2012, the City Commission's authority to grant Exemptions shall expire on November 6, 2022. W ** SECTION 2. CONFLICTS. All Ordinances or parts of Ordinances in conflict with any of the provisions of this Ordinance are hereby repealed. SECTION 3. CODIFICATION. It is the intention of the City Commission of the City of Casselberry, Florida, and it is hereby ordained that the provisions of this Ordinance shall become and be made a part of the Code of Ordinance of the City of Casselberry, Florida; that the Sections of this Ordinance may be renumbered or re- lettered to accomplish such intention; that the word, "ordinance" may be changed to "Section," "Article," or other appropriate word. Ordinance 13 -1389 Page 8