(A) This section shall be designated as "Abandoned Urban Property Classified Real Property".
(B) Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used in the subchapter, "ABANDONED URBAN PROPERTY" shall be defined as:
(1) Any vacant structure or vacant unimproved lot or parcel of ground in the city which has been vacant or unimproved for a period of at least one (1) year and which:
(a) Because it is dilapidated, unsanitary, unsafe, varmint infested or otherwise dangerous to the safety of persons, it is unfit for its intended use; or
(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 varmints; or
(c) Has been tax delinquent for a period of at least three (3) years.
(2) Any property in the city that has been identified as "blighted" or "deteriorated" by the Property Maintenance Appeals and Review Commission.
(C) The rate of taxation levied upon abandoned urban properties is fifty cents ($0.50) on each one hundred dollars ($100.00) of assessed value.
(D) The Code Enforcement Officer 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 County Property Valuation Administrator prior to January 1 of each year.
(E) Except as otherwise provided in division (F) of this section, a property classified by the Code Enforcement Officer as abandoned property as of January 1 shall be taxed as abandoned urban property for such 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/she shall notify the Code Enforcement Officer of the city. If the Code Enforcement Officer finds the property no longer abandoned urban property, he/she shall notify the Rowan County Property Valuation Administrator to strike the property from the list of abandoned urban properties as of the succeeding January 1.
(F) No later than March 1 of each year, the Code Enforcement Officer shall mail by first class mail to owners of each abandoned urban property, as are listed in the records of the Rowan County Property Valuation Administrator a notice that their properties have been classified as abandoned urban property. Each owner may appeal such classification to the Property Maintenance Appeals and Review Commission. Such appeal shall be in writing and shall be made no later than April 1 of the year the notice is received. The Commission shall afford the owner the opportunity for a hearing. If the Commission finds that the property was incorrectly classified as abandoned urban property, it shall cause the property to be removed from the list of property so classified. The Commission shall develop policies and procedures for conducting such appeals.
(Ord. 31:2005, passed 10-10-05)