Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this subchapter, "abandoned urban property" means: any structure or vacant unimproved lot or parcel of ground in the city which has been vacant, neglected or unimproved for a period of at least one year or having received three or more citations for violations of the Property Maintenance Code and which:
(A) Because it is dilapidated, unsanitary, unsafe, vermin infested, or otherwise dangerous to the safety of persons, it is unfit for its intended use;
(B) By reason of neglect or lack of maintenance has become a place for the accumulation of trash and debris, or has become infested with rodents or other vermin; or
(C) Has been tax delinquent for a period of at least three years.
(Ord. 84-2007, passed 6-29-07; Am. Ord. 5-2018, passed 1-11-18)