(A) The town may annually impose upon any property which is vacant and abandoned, as determined by the Building Official, a nonutilization tax measured to the assessed value of the real estate at $10 for each $100 of assessed value of the real estate as most recently assessed by the Tax Assessor.
(B) The tax imposed by this section shall be due and payable in the same manner as other municipal taxes are due in the town.
(Ord. passed 9-2-03)