(A) Upon a finding by the Building Official that the property is no longer vacant or abandoned said property will cease to be subject to the nonutilization tax until such time as it again is determined to be vacant or abandoned. This section shall not result in the modification, nullification or recission of taxes already assessed.
(B) Notwithstanding the foregoing, any property that is vacant and abandoned and which is sold shall not be subject to this nonutilization tax for the first 90 days subsequent to transfer of ownership. Failure by the new owner to have the property removed from its vacant and abandoned status within that 90-day period will again subject that property to this tax.
(C) The Tax Assessor is empowered to abate the tax if it is imposed in error or if a nonprofit housing organization or an abutter acquires the property for rehabilitation and submits a development plan which complies with the provisions of § 34.83.
(Ord. passed 9-2-03)