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:
(A) 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:
(1) Because it is dilapidated, unsanitary, unsafe, vermin infested, or otherwise dangerous to the safety of persons, it is unfit for its intended use;
(2) 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; or
(3) Has been tax delinquent for a period of at least three years; or
(B) Any property in the city that has been identified as “blighted” or “deteriorated” by the Code Enforcement Officer.
(Ord. 2005-004, passed 6-14-05)