Pomona Municipal Code § 74-254 Examination and notice

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State Law reference— Income tax adjustments for owners of substandard housing, Revenue and Taxation Code §§ 17274, 24436.5.

By July 1 of each year, the building official shall report to the city council the information required by Revenue and Taxation Code §§ 17274, 24436.5 for the preceding calendar year regarding his activities to secure code enforcement, which report shall be public information.

(Code 1959, § 5-57; Ord. No. 3227, § 3 (part))

This division does not apply to deductions from income derived from property rendered substandard solely by reason of a change in applicable state or local housing standards unless the violations caused substantial danger to the occupants of the property, as determined by the building official who has served notice of violation.

(Code 1959, § 5-55; Ord. No. 3227, § 3 (part))

All buildings or structures which are used for rental housing and for which a state income tax deduction has been taken for interest, taxes, depreciation or amortization by the owner thereof which violate state law or city codes dealing with health, safety or building and which have not been brought to a condition of compliance within six months after notice of code compliance is served upon the property owner are substandard.

(Code 1959, § 5-50; Ord. No. 3227, § 3 (part))

(a) The building official shall examine or cause to be examined every building or structure used for rental housing reported as substandard. If, upon inspection, such building or structure is found to be substandard as defined in section 74-253, the building official shall give notice by certified mail to the owner of such building or structure (taxpayer) at his last known address substantially as follows:

Pursuant to Revenue and Taxation Code §§ 17274, 24436.5, and Chapter 74, Article IV, Division 2, of the Code of the City of Pomona, the Building Official has determined that your building or structure used for rental housing at _______, Pomona, California, is substandard and violates certain state laws and city codes, to wit: _______ in that the following violations have been found to exist: _______. You are hereby also notified that you must bring your said building or structure into a condition of compliance within six months after the date of this notice. IF YOU FAIL TO DO SO YOU MAY LOSE YOUR CALIFORNIA INCOME TAX EXEMPTION FOR THIS BUILDING.

(b) The building official may extend the six-month compliance date upon the showing by the property owner of good faith efforts for compliance with the notice.

(Code 1959, § 5-51; Ord. No. 3227, § 3 (part))

(a) If the owner of the building or structure deemed substandard by the building official has not complied with the notice set forth in section 74-254 within the six-month period or any extension thereof, the building official shall mail a notice of noncompliance by certified mail to the owner of the building or structure at his last known address. If there is more than one owner or a fictitious owner, notice shall be given to the names and at the addresses on the latest available property tax bill.

(b) Such notice of noncompliance shall be in such form and shall include such information as may be prescribed by the franchise tax board. The notice shall advise the property owner of the following:

(1) Of an intent to notify the franchise tax board of such noncompliance after ten days from the date on the notice unless an appeal is filed;

(2) Where an appeal may be filed; and

(3) A general description of the tax consequences of the filing with the franchise tax board.

(c) The owner may appeal by giving the building official a written request for a formal hearing. If the owner does not appeal within ten days, the building official shall notify the franchise tax board of the noncompliance.

(Code 1959, § 5-52; Ord. No. 3227, § 3 (part))

(a) If the property owner files an appeal in writing with the building official from his determination, as set forth in section 74-255, prior to the tenth day after service of the building official's findings and conclusions on the property owner, the appeal shall be processed and heard in the same manner as that of the abatement of dangerous buildings in article III of this chapter and in particular sections 74-183 through 74-191, pursuant to Revenue and Taxation Code §§ 17274(c), 24436.5.

(b) If an appeal is filed, the hearing officer shall hear evidence, written or oral, on whether the building or structure:

(1) Complied with the state laws and city codes dealing with health, safety or building set forth in the notice required by section 74-254 at the time such notice was sent.

(2) Has been brought into compliance with such state laws and city codes dealing with health, safety, or building during the six-month period or additional periods of extension of the compliance date set forth in the notice required by section 74-254.

(Code 1959, § 5-53; Ord. No. 3227, § 3 (part))

For purposes of this article, a notice of noncompliance shall not be mailed by the building official to the franchise tax board if:

(1) The rental housing was rendered substandard solely by reason of earthquake, flood or other natural disaster, except where the condition remains for more than three years after the disaster;

(2) The owner of the rental housing has secured financing to bring the housing into compliance with those laws or codes which have been violated, causing the housing to be classified as substandard, and has commenced repairs or other work necessary to bring the housing into compliance; or

(3) The owner of rental housing which is not within the meaning of housing accommodation as defined by Health and Safety Code § § 35805(d) has attempted to:

a. Secure financing to bring such housing into compliance with those laws or codes which have been violated, causing such housing to be classified as substandard; and

b. The financing is denied solely because such housing is located in a neighborhood or geographical area in which financial institutions do not provide financing for rehabilitation of any such housing.

(Code 1959, § 5-54; Ord. No. 3227, § 3 (part))

The owner of rental housing found to be in noncompliance with this division shall, upon total or partial divestiture of interest in the property, immediately notify the city of the name and address of the person to whom the property has been sold or otherwise transferred and the date of the sale or transfer.

(Code 1959, § 5-56; Ord. No. 3227, § 3 (part))