3.40.020 Definitions.
The following definitions shall apply in the interpretation and administration of this chapter:
“Eligible nonprofit corporation” means a corporation described in Section 501(c)(3) or (c)(4) of the Internal Revenue Code that is exempt from income taxation under Section 501(a) of the Internal Revenue Code, subject to the following criteria:
1. Upon liquidation, the assets of the corporation are required to be applied first in payment of all outstanding obligations, and the balance remaining, in cash and in kind, to be distributed to corporations exempt from taxation and operated exclusively for religious, charitable, scientific, literary or educational purposes or to the State of Oregon.
2. The corporation is not presently debarred, suspended, proposed for debarment, or declared ineligible by any Federal or State agency.
3. Officers of the corporation, and former officers who have worked for the corporation in the last three years:
a. Have not, within the three-year period preceding the application, been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public transaction or contract under a public transaction; or been convicted of any Federal or State statutes of embezzlement, theft, forgery, bribery, falsification, destruction of records, making false statements, receiving stolen property, or any other offense indicating a lack of business integrity or business honesty; and
b. Are not presently indicted for or otherwise criminally or civilly charged by a Federal, State, or local government entity with commission of any of the offenses enumerated in subsection (3)(a) of this definition.
4. A partnership shall be considered an eligible nonprofit corporation if a corporation that meets all criteria enumerated in subsections (1) through (3) of this definition is:
a. A general partner of the partnership; and
b. Responsible for the day-to-day operation of the property that is the subject of the exemption.
“Finance Director" means the Hood River Finance Director or that person’s designee.
“Governing body” means the Hood River City Council.
“Low income” means income at or below 60 percent of the area median income as determined by the State Housing Council based on information from the United States Department of Housing and Urban Development for Hood River County during the initial year that people occupy the subject property. For each successive consecutive year after the initial year that people occupy the property, “low income” means income at or below 80 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development for Hood River County.
“Taxing district consent” means that the governing boards of taxing districts that, when combined with the City of Hood River’s rate of taxation, equal 51 percent or more of the total combined rate of taxation for the property certified for exemption, have agreed to the policy of exemption. (Ord. 2069 § 1 (Exh. A), 2022)