A. Except as otherwise provided in subsection B of this section, within 30 days of the filing of an application under BC 3.20.030, the governing body shall determine whether the applicant qualifies for the exemption granted under BC 3.20.020. If the governing body determines the applicant qualifies, then the governing body shall certify to the County Assessor that all or a portion of the property shall be exempt from taxation under the levy of the certifying governing body.

B. If the governing body has previously determined that the applicant qualified for the exemption granted under this chapter, then the governing body shall use the criteria that were in place when the applicant was first granted the exemption for the property each year the applicant reapplies for the exemption.

C. Upon receipt of certification under subsection A of this section, the County Assessor shall exempt the property from taxation to the extent certified by the governing body. [BC 3.20.040, added by Ordinance No. 4619, 8/13/13; amended by Ordinance No. 4668, 12/1/15]