(A) Definitions. 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:
(1) Any vacant structure or vacant or unimproved lot or parcel of ground in the City which has been vacant or unimproved for a period of at least one year 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;
(c) Has been tax delinquent for a period of at least three years; or
(2) Any property in the city that has been identified as "blighted" or "deteriorated" by the Elsmere Code Enforcement Board.
(B) Rate of taxation for abandoned urban properties. The tax rate of taxation levied upon abandoned urban properties is $0.75 on each $100 of assessed value.
(C) Classification of property as abandoned urban property.
(1) The Zoning Administrator shall each year determine which properties in the city are abandoned urban properties and shall prepare and furnish a list of abandoned urban properties located in the city to the city Clerk/Treasurer and the Kenton County Property Valuation Administrator prior to January 1 of each year.
(2) Except as otherwise provided in division (D) of this section, a property classified by the Zoning Administrator as abandoned property as of January 1 shall be taxed as abandoned urban property for such tax year. If the owner repairs, rehabilitates, or otherwise returns the property to productive use so that the property is no longer abandoned urban property, he shall notify the city, which shall, if it finds the property is no longer abandoned urban property, notify the Clerk/Treasurer and the Kenton County Property Valuation Administrator to strike the property from the list of abandoned urban properties as of the succeeding January 1.
(D) Right to appeal. No later than March 1 of each year, the City Zoning Administrator shall mail, by first-class mail, to the owner(s) of each abandoned urban property, as those name(s) are listed in the records of the Property Valuation Administrator, a notice that this property has been classified as abandoned urban property. The owner of any abandoned urban property who believes that his, her, or its property has been incorrectly classified may appeal such classification to the Elsmere Code Enforcement Board. Such appeal shall be in writing and shall be made no later than April 1 of that year. The Board shall afford the owner the opportunity for a hearing. If the Board finds that the property was incorrectly classified as abandoned urban property, it shall cause the property to be removed from the list of properties so classified. The Board shall develop policies and procedures for conducting such appeals.
(Ord. 1557-2006, passed 5-23-06)