(A) Single-family residential properties in the city which were vacant and unoccupied for at least six months shall be charged with an additional tax penalty of 20% on the base rate of the tax due as the owner of a non-occupied structure.
(B) Owners of non-occupied residential properties are not eligible for any early payment discounts. Determination of whether a structure is unoccupied for the time period will be made by the city via documented observation.
(C) OCCUPATION shall mean regular, continuous, or at least, semi-continuous use by humans as a residence, such as, but not limited to, living and sleeping at the location for continuous, regular periods. If any owner contests the designation, he or she shall protest such in writing and document the proof of occupation to the City Attorney within 45 days of the issuance of the tax bill by the city.
(Ord. 3-2012-13, passed - -)