(1) If, after a certificate of qualification approving the exemption has been filed with the county assessor, the city manager finds that non-compliance has occurred or that any provision of sections 2.910 to 2.922 is not being complied with, the city manager shall give notice in writing to the owner, mailed to the owner’s last known address, of the proposed termination of the exemption. The notice shall state the reasons for the proposed termination of exemption and require the owner to appear before the council to show cause at a specified time, not more than 20 days after mailing of the notice, why the exemption should not be terminated.
(2) If the owner does not appear or if the owner appears and fails to show cause why the exemption should not be terminated, the exemption shall be terminated. A copy of the termination shall be filed with the county assessor and a copy sent to the owner at the owner’s last known address, within ten days after its adoption.
(3) If the council finds that the non-compliance was due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with due diligence, the council may continue the exemption or some portion for the duration of the current application.
(4) All reviews of council action in denying, approving or terminating an exemption shall be governed by the procedures set forth in ORS 34.010 to 34.100 and correction of assessments and tax rolls and the evaluation of the property shall be in conformity with subsection (2) of ORS 307.680. The council’s action on an exemption shall not be a land use decision for purposes of administrative review.