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(e) The burden shall be on the property owner to provide to the city assessor, within 90 days <br />of the property owner's receipt: (i) a certification of voluntary completion from the <br />department of environmental quality showing that the property qualifies initially as an <br />environmental restoration site; and (ii) a certificate of continued eligibility from the <br />Virginia Waste Management'Board for each subsequent year of the five-year tax <br />exemption period for which an exemption is sought. The city assessor shall have no <br />responsibility to issue or to maintain the classification authorized under this section <br />unless the property owner timely provides full and proper documentation of eligibility <br />during each applicable tax year. <br />(f) If the owner of any property classified hereunder as an environmental restoration site <br />fails to timely pay to the City of Portsmouth any other taxes which are legally owed to <br />the city, he shall be deemed to have waived his claim to have the property classified <br />under this section. This waiver shall apply for the tax year in question and for all <br />subsequent tax years for which the property otherwise qualifies for an exemption. Once <br />the classification of a property is deemed waived under this section, the waiver shall <br />attach to the property and shall be irrevocable, regardless of possible change of <br />ownership of the property. <br />2. That this ordinance shall take effect on the date of its adoption. <br />ADOPTED by the Council of the City of Portsmouth, Virginia at a meeting held on <br />January 27, 2015. <br />Teste: <br />City Clerk <br />