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A. Property within the proposed District is conclusively presumed subject
to assessment unless the owner files with the Auditor a claim for exemption not
later than 21 days after the date of mailing or personal delivery of the notice.
B. The Auditor, in his or her discretion, may audit a claim or claims for
exemption to determine whether property claimed to be exempt from assessment is
exempt property. The audit may include review of such evidence as the Auditor
deems appropriate and may include a viewing of the property. In the event the
Auditor determines that the property for which an exemption is claimed is not
exempt, the Auditor shall give the owner written notice of the determination and
the reasons , by mail or personal delivery. The notice shall give the owner 10
days time within which to provide written evidence as to why the property is
exempt. In the event the owner provides no written evidence within the time
allowed, the property conclusively shall be presumed not to be exempt property.
In the event the owner submits written evidence, the Auditor shall review the
evidence and either approve or disapprove the claim for exemption and provide
written notice to the owner, including a statement of the reasons for the
Auditor’s decision. The Auditor’s approval or disapproval following review of
the evidence shall be final.
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