HomeMy WebLinkAboutO-2801 - Adds Ch. 3.103, multifamily housing property tax exemption (3.103)Ordinance No.2&'OI
An ordinance of the City of Marysville, Washington enacting a new Chapter 3.103
Marysville Municipal Code entitled Multifamily Housing Property Tax Exemption
It is hereby ordained by the City Council of the City ofMarysville, Washington as
follows:
Section 1. A new Chapter 3.103 of the Marysville Municipal Code entitled "Multifamily
Housing Property Tax Exemption is hereby enacted reading as follows:
Chapter 3.103
MULTIFAMILY HOUSING PROPERTY
T AX EXEMPTION
Sections:
3.103.010 Findings.
3.103.020 Purpose.
3.103.030 Definitions.
3.103.040 Residential targeted area designation criteria.
3.103.050 Amendment or rescission ofdesignation ofresidential targeted area.
3.103.060 Residential targeted area standards and guidelines.
3.103.070 Tax exemption for multifamily housing in residential targeted areas.
3.103.0S0 Application procedures.
3.103.090 Application review and issuance of conditional certificate.
3.103.100 Application for final certificate.
3.103.110 Issuance of final certificate.
3.103.120 Annual compliance review.
3.103.130 Cancellation of tax exemption.
3.103.140 Appeals to hearing examiner.
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3.1 03.150 Urban center and residential targeted area designated.
3.103.160 Termination of provisions.
3.103.010 Findings.
A. The urban center of the city of Marysville lacks sufficient available, desirable and
convenient residential housing units, including affordable housing units, to meet the
needs of the public, and more current and future residents of Marysville would be likely
to live in the city's urban center if additional desirable, convenient, attractive, affordable
and livable places to live were available.
B. The development of such housing units, including affordable housing units, in the
urban center of the city will attract and maintain a significant increase in the number of
residents, thus making the area more vibrant and will help to stimulate business,
entertainment and cultural activities. Accordingly, development of additional housing
within the urban center of the city of Marysville will help to achieve the planning goals
mandated by the Growth Management Act under RCW 36.70A.020.
C. The tax incentive provided by Chapter 84.14 RCW will stimulate the creation of new
and enhanced residential structures within the city's urban center, benefiting and
promoting the public health, safety and welfare by encouraging residential
redevelopment, including affordable housing opportunities..
D. This housing tax-incentive program also would promote further economic
development and enhanced public safety in the city's urban center by creating an influx
of new residents, of mixed income, who will utilize urban services, stimulate downtown
Marysville development and encourage increased residential opportunities.
E. The providing ofadditional housing opportunity in the residential targeted area
described in Section 3.103.150 of this chapter meets the requirements ofChapter 84.14
RCW.
F. The notice of hearing given for the designation of the residential targeted area and the
adoption of this chapter meets the requirements ofRCW 84.14.040.
3.103.020 Purpose.
It is the purpose of this chapter to encourage increased residential housing, including
affordable housing opportunities, in keeping with the goals and mandates of the Growth
Management Act (Chapter 36.70A RCW) so as to stimulate the construction of new
multifamily housing and the rehabilitation of existing vacant and underutilized buildings
for multifamily housing in the city's urban center having insufficient housing
opportunities.
3.103.030 Definitions.
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A. "Affordable housing" means residential housing that is rented by a person or
household whose monthly housing costs, including utilities other than telephone, do not
exceed thirty percent of the household's monthly income. For the purposes of housing
intended for owner occupancy, "affordable housing" means residential housing that is
within the means of low-or moderate-income levels.
B. "City" means the city of Marysville, a municipal corporation and political
subdivision.
Coo "Director" means the City of Marysville's Director of Community Development or
authorized designee.
D. "Household" means a single person, family, or unrelated persons living together.
E. "Low-income household" means a single person, family or unrelated persons living
together whose adjusted income is at or below eighty percent of the median family
income adjusted for family size for Snohomish County as reported by the United States
Department of Housing and Urban Development. At such times as the City is a "high
cost area," low-income household means a household that has an income at or below one
hundred percent of the median family income adjusted for family size in Snohomish
County.
F. "Moderate-income household" means a single person, family, or unrelated persons
living together whose adjusted income is more than eighty percent but is below one
hundred fifteen percent of the median family income adjusted for family size for
Snohomish County as reported by the United States Department of Housing and Urban
Development. At such times as the City is a "high cost area," moderate-income
household means a household that has an income at or below one hundred percent of the
median family income, adjusted for family size, but is below one hundred fifteen percent
of the median family income, adjusted for family size for Snohomish County.
G. "High cost area" means a county where the third quarter median house price for the
previous year as reported by the Washington Center for Real Estate Research at
Washington State University is equal to or greater than one hundred thirty percent of the
statewide median house price published during the same time period.
H. "Owner" means the property owner of record.
1. "Multifamily housing" and "multiple-unit housing" are used synonymously in this
chapter and mean a building having twenty or more dwelling units not designed or used
as transient accommodations, not including hotels and motels and designed for permanent
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residential occupancy resulting from new construction, rehabilitation or conversion of a
vacant, underutilized or substandard building to multifamily housing.
1. "Permanent residential occupancy" means multifamily housing that provides either
owner occupant housing or rental accommodations that are leased for a period of at least
one month on a non-transient basis. This excludes accommodations that offer occupancy
on a transient basis such as hotels and motels that predominately offer rental
accommodations on a daily or weekly basis.
K. "Rehabilitation improvements" means modifications to existing structures that are
vacant for twelve months or longer, that are made to achieve a condition of substantial
compliance with existing building codes or modification to existing occupied structures
which increase the number of multifamily housing units.
L. "Residential targeted area" means the area within or coterminous with the city's
Urban Center and Downtown Study Area, generally described as follows:
The downtown study area for the master plan is
located within the larger Downtown Neighborhood,
Planning Area 1 of the City's neighborhood planning
areas, as defined in the City of Marysville Comprehensive
Plan. The study area is bounded by 8th Street
to the north, Ebey Slough to the south, Alder Avenue
to the east, and 1-5 to the west. The Downtown
Study Area is approximately 182 acres in
size.
The Downtown Study Area is part of the urban center of the City and has been designated
by the city council as the residential targeted area in accordance with this chapter and
Chapter 84.14 RCW. It has been found by the city council to be lacking sufficient
available, convenient, attractive, livable, and desirable residential housing to meet the
needs ofthe public.
M. "Urban center" means the Downtown Study Area described in Section 3.103.150 of
this chapter, where urban residents may obtain a variety of products and services
including, but not limited to, shops, offices, banks, restaurants, governmental agencies
and a mixture of uses and activities that may include housing, recreation, and cultural
activities in association with either commercial or office, or both uses.
3.103.040 Residential targeted area designation criteria.
Following notice and public hearing, or a continuance thereof, as prescribed in RCW
84.14.040, the city council may, in its sole discretion, designate all of or a portion of the
residential targeted area described in the notice of hearing as the residential targeted area.
The designated targeted area must meet the following criteria, as found by city council in
its sole discretion:
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A. The targeted area is located within the urban center as determined by the city council;
B. The targeted area lacks sufficient available, affordable, attractive, convenient,
desirable, and livable residential housing to meet the needs of the public who would be
likely to live in the urban center, if such places to live were available; and
C. The providing of additional housing opportunity in the targeted area will assist in
achieving the stated purposes of RCW 84.14.007, namely:
1. Encourage increased residential opportunities within the targeted area of the city of
Marysville; or
2. Stimulate the construction of new multifamily housing and the rehabilitation of
existing vacant and underutilized buildings for multifamily housing that will increase and
improve residential opportunities within the city's urban centers;
D. In designating the residential targeted area, the city council may also consider other
factors, including, but not limited to, which additional housing in the targeted area will
attract and maintain a significant increase in the number of permanent residents, whether
additional housing in the targeted area will help revitalize the city's urban center, whether
an increased residential population will help improve the targeted area and whether an
increased residential population in the targeted area will help to achieve the planning
goals mandated by the Growth Management Act under RCW 36.70A.020;
E. The notice for the hearing has met the requirements ofRCW 84.14.040.
The urban center and residential targeted area defined in Section .030 were designated
following notice and a public hearing and findings as required by this section.
3.103.050 Amendment or rescission of designation of residential targeted
area.
The city council may, by ordinance, amend or rescind the designation of the residential
targeted area at any time pursuant to the same procedure as set forth in this chapter for
original designation.
3.103.060 Residential targeted area standards and guidelines.
For the designation of residential targeted area, the city council shall adopt basic
requirements for both new construction and rehabilitation, including the application
process and procedures. The city council may also adopt guidelines and requirements
including the following:
A. Requirements that address demolition of existing structures and site utilization; and
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B. Building requirements that may include elements addressing parking, height, density,
environmental impact, public benefit features, compatibility with surrounding property,
and such other amenities as will attract and keep permanent residents and will properly
enhance the livability of the residential targeted area. The required amenities should be
relative to the size of the proposed project and tax benefit to be obtained.
C. A proposed project must meet the standards and guidelines listed in Section 3.103.070
(D)(1) through (6), including parking requirements existing for the applicable zone in
effect at the time the applicant submits a fully completed application to the director;
provided, all parking shall be provided on-site for the project subject to the application.
3.103.70 Tax exemption for multifamily housing in residential targeted
areas.
A. Intent. Exemptions from ad valorem property taxation for multifamily housing in
urban centers are intended to:
1. Encourage increased residential opportunities, including affordable housing
opportunities, within the urban center designated by the city council as a residential
targeted area;
2. Stimulate new construction or rehabilitation of existing vacant and underutilized
buildings for multifamily housing in the residential targeted area to increase and improve
housing opportunities;
3. Assist in directing future population growth in the designated urban center, thereby
reducing development pressure on single-family residential neighborhoods; and
4. Achieve development densities which are more conducive to transit use in the
designated urban center.
B. Duration of Exemption. The value of new construction, conversion, and rehabilitation
improvements qualifying under this chapter is exempt from ad valorem property taxation
as follows:
1. Eight successive years beginning January 1st of the year immediately following the
calendar year of issuance of the certificate of exemption; or
2. Twelve successive years beginning January 1st of the year immediately following the
calendar year of issuance of the final certificate of exemption, and the property otherwise
qualifies for the exemption under Chapter 84.14 RCW and meets the following
conditions:
a. The applicant must commit to renting or selling at least twenty percent of the
multifamily housing units as affordable housing units to low-and moderate-income
households, and the property must satisfy that commitment. In the cases of projects
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intended exclusively for owner occupancy, the minimum requirement of this subsection
may be satisfied solely through housing affordable to moderate income households.
b. The exemptions provided herein do not include the value of land or non
housing related improvements.
C. Limits on Exemption. The exemption does not apply to the value of the land or to the
value of improvements not qualifying under this chapter, nor does the exemption apply to
increases in assessed valuation of land or non-qualifying improvements. In the case of
rehabilitation of existing buildings, the exemption does not include the value of
improvements constructed prior to submission of the completed application required
under this chapter.
D. Project Eligibility. A proposed project must meet the following requirements for
consideration for a property tax exemption:
1. Location. The project must be located within the residential targeted area as
designated pursuant to Section3.1 03.150 of this chapter and defined above.
2. Tenant Displacement Prohibited. The project must not displace existing residential
tenants of structures that are proposed for redevelopment. Existing dwelling units
proposed for rehabilitation must have been unoccupied for a minimum of twelve months
prior to submission of an application and must fail to comply with one or more
requirements of the Building Code of the city as set forth in Title 16 of the Marysville
Municipal Code. Applications for new construction cannot be submitted for vacant
property upon which an occupied residential rental structure previously stood, unless a
minimum of twelve months has elapsed from the time of most recent occupancy.
3. Size. The project must include at least twenty units of multifamily housing within a
residential structure. A minimum of twenty new units must be constructed or at least
twenty additional multifamily units must be added to existing occupied multifamily
housing. Existing multifamily housing that has been vacant for twelve months or more
does not have to provide additional units so long as the project provides at least twenty
units of new, converted or rehabilitated multifamily housing.
4. Permanent Residential Housing. At least fifty percent of the space designated for
multifamily housing must be provided for permanent residential occupancy, as defined in
Section 3.103.030 (1) of this chapter and only that portion of the space designated for
multifamily housing shall be eligible for the exemption provided for herein.,
5. Proposed Completion Date. New construction multifamily housing and rehabilitation
improvements must be completed within three years from the date of approval of the
application, plus any extension oftime granted under Section 3.103.090 (B).
6. Compliance with Guidelines and Standards. The project must be designed to comply
with the city's comprehensive plan, building, housing and zoning codes, and any other
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applicable regulations in effect at the time the applicant submits a fully completed
application to the Director. New construction must comply with the Building Code of the
city and all other applicable regulations. Rehabilitation and conversion improvements
must comply with the Building Code of the city set forth in Title 16 of Marysville
Municipal Code and all other applicable regulations. For the duration of the exemption
granted under this chapter, the property shall have no violations of applicable zoning
requirements, land use regulations, or building and housing ordinance requirements for
which a notice of violation has been issued and is not resolved by compliance,
withdrawal or other final resolution. The project must also comply with any other
standards and guidelines adopted by the city for the residential targeted area in which the
project will be developed.
7. Parking. The project must provide all required parking spaces on site. The parking
requirements for multiple-family dwellings of the Marysville zoning code are applicable
to multifamily residences provided for in this chapter; provided, however, to qualify for
the exemption hereunder, the project shall provide not less than one parking space per
new or rehabilitated residential unit in the project. The term "parking spaces on site"
means that all the parking required under applicable city codes and requirements, shall be
off-street parking and provided on the property subject to the application for tax
exemption hereunder or on any contiguous parcel owned by the applicant and not
separated by a street, alley, other public right-of-way, or property not owned by the
applicant. The Director may authorize the parking area for a multifamily residence which
is subject to the application for tax exemption hereunder, to be located on a contiguous
parcel which is separated from the multifamily residence site by an alley, if topographic,
environmental or space constraints prevent vehicle parking and maneuvering from being
placed on the location otherwise required by this chapter. In approving the on-site
parking on any parcel contiguous to the multifamily residence site, including any
approved parcel separated by an alley, the Director shall require the owner to execute and
record a covenant running with the land, acceptable to the city attorney, dedicating such
parking area to parking use, to terminate only in the event that the owner's use which
created the need for the parking on the owner's property, is abandoned, discontinued or
otherwise terminated, or the owner provides parking in a contiguous alternate location
which is acceptable to and approved by the city.
3.103.080 Application procedures.
A property owner who wishes to propose a project for a tax exemption shall comply with
the following procedures:
A. Prior to the application for any building permit for a project, the applicant shall
submit an application to the Director, on a form established by the Director along with
the required fees. The initial application fees to the city shall consist of a base fee of five
hundred dollars, plus twenty-five dollars per multifamily unit. An additional one hundred
fifty dollar fee to cover the Snohomish County assessor's administrative costs shall also
be paid to the city. If the application is approved, the city shall pay the application fee to
the county assessor for deposit in the county current expense fund, after first deducting
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that portion of the fee attributable to its own administrative costs in processing the
application. If the application shall result in a denial by the city, the city shall retain that
portion of the fee attributable to its own administrative costs and refund the balance to the
applicant.
B. A complete application shall contain such information as the Director may deem
necessary or useful, and shall include:
1. A brief written description of the project and preliminary schematic site and floor
plans of the multifamily units and the structure(s) in which they are proposed to be
located setting forth the grounds of for the exemption;
2. A brief statement setting forth the grounds for qualification for exemption;
3. A statement from the owner acknowledging the potential tax liability when the project
ceases to be eligible under this chapter;
4. If applicable, a statement that the project meets the affordable housing requirements;
and
5. Verification by oath or affirmation of the information submitted.
For rehabilitation projects, the applicant shall also submit an affidavit that existing
dwelling units have been unoccupied for a period of twelve months prior to filing the
application and shall secure from the city, verification of property noncompliance with
the city's housing ordinance.
3.103.090 Application review and issuance of conditional certificate.
The Director may certify as eligible an application which is determined to comply with
the requirements of this chapter. A decision to approve or deny an application shall be
made within ninety days of receipt of a complete application or concurrently with the
issuance ofthe final SEPA determination for the proposed proj ect, whichever is later. An
application may be approved subject to such terms and conditions as deemed appropriate
by the Director to insure the project meets the land use regulations of the city.
A. Approval. If an application is approved by the Director, the approval, together with a
contract between the applicant and the city regarding the terms and conditions of the
project, signed by the applicant, shall be presented to the city council with a
recommendation that the council authorize the mayor to sign the contract. Once the
contract is fully executed, the Director shall issue a conditional certificate of acceptance
of tax exemption. The conditional certificate expires three years from the date of approval
unless an extension is granted as provided in this chapter.
B. Extension of Conditional Certificate. The conditional certificate may be extended by
the Director for a period not to exceed twenty-four consecutive months. The applicant
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must submit a written request stating the grounds for the extension, accompanied by a
one hundred fifty dollar processing fee. An extension may be granted if the Director
determines that:
1. The anticipated failure to complete construction or rehabilitation within the required
time period is due to circumstances beyond the control of the owner;
2. The owner has been acting and could reasonably be expected to continue to act in
good faith and with due diligence; and
3. All the conditions of the original contract between the applicant and the city will be
satisfied upon completion of the project.
c. Denial of Application. If the application is denied, the Director shall state in writing
the reasons for denial and shall send notice to the applicant at the applicant's last known
address within ten days of the denial. An applicant may appeal a denial to the city council
by filing a written appeal with the city clerk within thirty days of notification by the city
to the applicant the application is denied. The appeal will be based upon the record made
before the Director with the burden of proof on the applicant to show that there is no
substantial evidence on the record to support the Director's decision. The decision of the
city council in denying or approving the application is final. All other appeals of the
Director's decisions shall be made to the hearing examiner.
3.103.100 Application for final certificate.
Upon completion of the improvements provided in the contract between the applicant and
the city and upon issuance of a temporary or permanent certificate of occupancy, the
applicant may request a final certificate of tax exemption. The applicant must file with
Director such information as the Director may deem necessary or useful to evaluate
eligibility for the final certificate and shall include:
A. A statement of expenditures made with respect to each multifamily housing unit and
the total expenditures made with respect to the entire property;
B. A description of the completed work and a statement of qualification for the
exemption; and
C. A statement that the work was completed within the required three-year period or any
authorized extension. Within thirty days of receipt of all materials required for a final
certificate, the Director shall determine whether the improvements satisfy the
requirements of this chapter; and
D. If applicable, a statement that the project meets the affordable housing requirements.
3.103.110 Issuance of final certificate.
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If the Director detennines 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 3.103.100 (C) of this chapter, file a final certificate of tax
exemption with the Snohomish County assessor.
A. Denial and Appeal. The Director shall notify the applicant in writing that a final
certificate will not be filed if the Director detennines 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; or
4. The owner and the 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; or
5. If applicable, that the affordable housing requirements for the project have not been
met.
B. Within thirty days of notification by the city to the owner of the Director's denial ofa
final certificate of tax exemption, the applicant may file a written appeal with the city
clerk specifying the factual and legal basis for the appeal. Said appeal shall be heard by
the city's hearing examiner.
3.103.120 Annual compliance review.
Within thirty days after the first anniversary of the date of filing the final certificate of tax
exemption and each year thereafter, for a period often years, the property owner shall file
a notarized declaration with the Director indicating the following:
A. A statement of occupancy and vacancy of the multifamily units during the previous
year;
B. A certification that the property continues to be in compliance with the contract with
the city; and
C. A description of any subsequent improvements or changes to the property; and
D. If applicable, a certification that the property has not changed use and the property
has been in compliance with affordable housing requirements.
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City staff shall also conduct on-site verification of the declaration. Failure to submit the
annual declaration may result in the tax exemption being canceled.
3.103.130 Cancellation of tax exemption.
If at any time the Director determines the owner has not complied with the terms of the
contract or with the requirements of this chapter, or that the property no longer complies
with the terms of the contract or with the requirements of this chapter, or for any reason
no longer qualifies for the tax exemption, the tax exemption shall be canceled and
additional taxes, interest and penalties imposed pursuant to state law. This cancellation
may occur in conjunction with the annual review or at any other time when
noncompliance has been determined. If the owner intends to convert the multifamily
housing to another use, the owner must notify the director and the Snohomish County
assessor within sixty days of the change in use. Upon such change in use, the tax
exemption shall be canceled and additional taxes, interest and penalties imposed pursuant
to state law.
A. Effect of Cancellation. If a tax exemption is canceled due to a change in use or other
noncompliance, the Snohomish County assessor shall comply with applicable state law to
impose additional taxes, interest and penalties on the property, and a priority lien may be
placed on the land, pursuant to state law.
B. Notice and Appeal. Upon determining that a tax exemption is to be canceled, the
Director shall notify the property owner by certified mail return receipt requested. The
property owner may appeal the determination by filing a notice of appeal with the city
clerk within thirty days, specifying the factual and legal basis for the appeal. The hearing
examiner will conduct a hearing at which the applicant and the city will be heard and all
competent evidence received. The hearing examiner will affirm, modify, or repeal the
decision to cancel the exemption based on the evidence received.
3.103.140 Appeals to hearing examiner.
A. The city's land use hearing examiner is hereby provided jurisdiction to hear appeals
of the decisions of the Director under this chapter. Said appeals shall be as follows:
1. Appeal of a decision of the Director that the owner is not entitled to a final certificate
of tax exemption, filed with the city clerk within thirty days of notification by the city to
the owner of denial of a final certificate of tax exemption.
2. Appeal ofa cancellation of tax exemption, filed with the city clerk within thirty days
of the notification by the city to the owner of cancellation.
B. The hearing examiner's procedures shall apply to hearings under this chapter to the
extent they are consistent with the requirement of this chapter and Chapter 84.14 RCW.
The hearing examiner shall give substantial weight to the Director's decision and the
burden of overcoming the weight shall be on the appellant. The decision of the examiner
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constitutes the final decision of the city. An aggrieved party may appeal the decision to
superior court under RCW 34.05.510 through 34.05.598 if the appeal is properly field
within thirty days of notification by the city to the appellant of that decision.
3.103.150 Urban center and residential targeted area designated.
A. Urban Center Designation. The area declared to be the urban center of the city of
Marysville is:
Planning Area 1 of the City's neighborhood planning
areas, as defined in the City of Marysville Comprehensive
Plan. The urban center is bounded by 8th Street
to the north, Ebey Slough to the south, Alder Avenue
to the east, and 1-5 to the west. The urban center is
approximately 182 acres in size.
B. Residential Targeted Area Designated. The area hereby declared to be the residential
targeted area of the city of Marysville is the urban center of the City as defined in the
previous subsection.
C. If a part of any legal lot is within the urban center or is within the residential targeted
area, then the entire lot shall be deemed to lie within such area.
3.103.160 Termination of provisions.
As of January 1, 2018, no applications shall be accepted for the tax exemption provided
for under the provisions of this chapter. This chapter shall apply only to those properties
whose owners have applications fully completed in accordance with this chapter on file
before January 1,2018.
Section 3. Severability. If any section, subsection, sentence, clause, phrase or work of
this ordinance should be held to be invalid or unconstitutional by a court of competent
jurisdiction, such invalidity or unconstitutionality thereof shall not affect the validity or
constitutionality of any other section, subsection, sentence, clause, phrase or word of this
ordinance.
PASSED by the City Council and APPROVED by the Mayor this J'IMday of
j)p-<"~I'L , 2009.
CITY OF MARYSVILLE
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By:
DENNIS L KENDALL, MAYOR
Attest:
BY~4~
TRACY JEFFRIES, CITY CLERK
Approved as to form:
By:
GRANT K. WEED, CITY ATTORNEY
Date of Publication: ----l ~"""''Z3--o ~
Effective Date:
(5 days after publication)
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