[Adopted 12-8-2008 by Ord. No. 2008-55]
[Added 5-22-2017 by Ord.
No. 2017-12]
As used in this article, the following terms shall have the
meanings indicated:
A single-family dwelling, as defined in Chapter 260, Zoning, of the Village Code, demolished in accordance with the provisions of this article.
A permit granted to a person for demolition.
The period of time after the pre-permit period until the
date that is three years immediately after the date on which the certificate
of occupancy for a replacement building is issued.
The three-year period immediately preceding the date of the
demolition permit application.
A new single-family dwelling located on the property on which
a demolition building was located.
[Amended 5-22-2017 by Ord. No. 2017-12]
A tax is hereby imposed upon the activity of demolition of dwellings within the Village. Any person granted a demolition permit as provided in the Village of Bannockburn ordinances for a principal structure as defined by Chapter 260, Zoning, of the Village Code shall pay a demolition tax for the demolition of any demolition building. The demolition tax shall be at a rate of not less than:
[Amended 5-22-2017 by Ord. No. 2017-12]
The tax imposed pursuant to this article shall be in addition
to any demolition permit fee or other development-related fee or charge
authorized from time to time by the Village. Payment of the demolition
tax shall be due prior to issuance of a demolition permit by the Village.
Notwithstanding the general requirement set forth in this article,
relief from the demolition tax is available under the following circumstances;
provided that applicable procedures are followed; and provided, further,
that this section shall not affect an applicant's obligation to pay
any fee authorized under the Village's building code for a demolition
permit:[1]
A.Â
If the applicant 1) has been the record title or beneficial interest
owner and occupant of the property on which the demolition building
is located for all of the pre-permit period, 2) remains the record
title or beneficial interest owner of such property at all times during
the post-permit period, and 3) occupies the replacement building after
a certificate of occupancy is issued therefor until at least the end
of the post-permit period, then a rebate of the demolition tax is
available. To qualify under this subsection, the applicant shall pay
the applicable demolition tax to the Village and notify the Village
at the time of such payment of the applicant's intent to seek a rebate;
the applicant may thereafter apply for a rebate of such tax within
six months after the post-permit period has elapsed. Such application
for rebate shall include title documents establishing the applicant's
ownership during the entire pre-permit period, as well as applicant's
ownership and occupancy of the property for the entire post-permit
period. Any application for rebate shall be on forms prepared and
provided by the Village; and
[Amended 5-22-2017 by Ord. No. 2017-12]
B.Â
If the applicant establishes to the satisfaction of the Village Manager
that structural measures that qualify as a "demolition" under the
Village's Building Code are required due to extensive damage to the
demolition building caused by force majeure, then the demolition tax
may be waived. For purposes of this subsection, "force majeure" shall
mean acts of God, or other factors beyond the owner's reasonable control
and reasonable ability to remedy; provided, however, that for purposes
of this subsection, force majeure shall not include damage caused
by the owner, an agent or employee of the owner, or a third party
in privity with the owner.
Any person who shall be subject to the tax pursuant to this
article, or any applicant for relief under this article, who disputes
the imposition of or amount of the demolition tax imposed pursuant
to this article or a determination under this article may seek a review
of such imposition or amount of the demolition tax or determination
under this article by filing with the Finance Commissioner, within
30 days after the notification of the demolition tax amount or the
determination on a request for relief under this article, a request
for review. The request for review shall set forth in detail the basis
for the dispute of the imposition, amount, or determination relating
to the demolition tax. The Finance Commissioner shall thereafter consider
the request for review, determine whether the demolition tax should
be waived or reduced, and provide a written determination thereof.
If such person seeks further review of the imposition or amount of
the demolition tax or determination under this article, such person
shall file a request to appeal the determination of the Finance Commissioner
with the Village Clerk within 30 days after mailing of the determination
by the Finance Commissioner; such appeal shall be considered by the
Village of Bannockburn Board of Trustees based on the relevant facts
available regarding the demolition building, the demolition tax, materials
presented in connection with the request for relief under this article,
and materials presented in connection with the Finance Commissioner's
review provided under this article. The determination of the Village
of Bannockburn Board of Trustees shall be final. In connection with
any review or appeal under this article, a demolition permit may be
issued upon paying the demolition tax, but any such tax payment shall
not prevent a person from pursuing such review or appeal.
The tax imposed pursuant to this article shall not apply to
any demolition for which a complete and proper application for the
demolition permit was on file with the Village on or December 8, 2008,
the effective date of this article.
The Village Manager is hereby authorized and directed to file
with the Department of Revenue a certified copy of this article.
It is the responsibility and duty of the Finance Commissioner
to implement the provisions of this article and to collect all amounts
due to the Village under this article.
