How the city handles tax rebate claims

(a) The director shall prescribe the appropriate form or forms for rebate claims. For each tax year in which a claim is filed, the director shall require proof of the applicant’s certification by the State department of business, economic development, and tourism that the qualified business is exempt from the payment of the general excise tax in that tax year, and shall require proof of the applicant’s status as a property owner as of the date of the certification. The director shall request such proof as the director shall deem necessary to verify the applicant’s qualification for the rebate, including but not limited to proof that the real property for which the claim for rebate of taxes is made is used for the activities of the qualified business, and that the applicant paid the taxes for which the claim for rebate is made. (b) The applicant may refuse to provide any such proof requested by the director; provided that the director may deny the claim for rebate upon such refusal. Notwithstanding any other provision to the contrary, there shall be no appeal from the director’s denial of the claim due to such refusal of the applicant. (c) Where the applicant is qualified for rebate of only a portion of the taxes paid for a tax map key parcel, the sum rebated shall be the lesser of either: (1) The excess taxes actually paid by the applicant; or (2) An allocation made by the director of the excess taxes attributable to: (A) The floor space of a building held and used by the applicant, including an allocation of the taxes for the land thereunder and the appurtenant premises, where only a portion of a building is held and used by the applicant; (B) The portion of the land held and used by the applicant, where only unimproved land is held and used by the applicant; or (C) The entire structure and the land thereunder that is held and used by the applicant, where the entire structure is held and used by the applicant, but only a portion of the land is held and used by the applicant. (d) Upon review and verification of each claim, the director shall determine eligibility for rebate within 45 days of the director’s receipt of a duly submitted claim. If an applicant is found ineligible, the director shall notify the applicant and the council within 45 days after the applicant has been found ineligible by the director. If an applicant’s claim is approved, the rebate shall be made by warrant in the name of the applicant and shall be issued within 45 days after the applicant has been found eligible by the director. All warrants issued shall be subject to audit.