A. A certificate of tax exemption may be revoked by the manager for any of the following acts or omissions:
1. Falsification of any statement or information in the application for certificate of exemption;
2. Utilization of the tax exempt certificate for the purchase or acquisition of nonexempt rentals;
3. Knowingly or negligently permitting or authorizing the use of the certificate by a person other than an authorized agent or employee of the person or entity to whom the certificate was issued.
B. Prior to revocation of a certificate, the holder of the certificate shall be provided with notice of the alleged violation not less than 10 days prior to the proposed effective date for revocation of the exemption certificate. The person or entity to whom the certificate was issued may request a hearing before the manager regarding the alleged violation by filing a written request with the manager prior to the effective date for revocation. If requested, the hearing shall be held within 20 days after the date of receipt of the request, and the exemption certificate shall not be revoked prior to the date of hearing.
C. A decision of the manager revoking an exemption certificate may be appealed to the assembly by filing a written notice of appeal with the borough clerk within 10 days after receipt of the decision. The hearing on the appeal shall be scheduled before the assembly at a regular or special meeting held within 30 days after receipt of the notice of appeal. The assembly may, in its discretion, hear the matter either on the record or de novo. If the appeal is heard de novo, no evidence may be presented before the assembly which was not presented before the manager.
D. If an exemption certificate is revoked, a new certificate may not be issued to the same person or entity for a period of two years from the date of revocation.
E. The revocation provided by this section is in addition to any other penalties provided by law for the violations. [Ord. 96-19 §3, 1996. Formerly §3.30.070].