(A) 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 city Tax Administration Officer and the Johnson County Property Valuation Administrator prior to January 1 of each year.
(B) Except as otherwise provided in division (C) below, a property classified by the Code Enforcement Department as abandoned urban property as of January 1 shall be taxed as abandoned urban property for such tax 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 or she shall notify the city, which shall, if it finds the property is no longer abandoned urban property, notify the Tax Administration Office and the Johnson County Property Valuation Administrator to strike the property from the list of abandoned urban properties as of the succeeding January 1.
(C) No later than March 1 of each year, the Code Enforcement Officer shall mail, by first class mail, to the owner(s) of each abandoned urban property, a notice that this property has been classified as abandoned urban property. The owner of any abandoned urban property who believes that his, her or its property has been incorrectly classified may appeal the classification to the Vacant Properties Review Commission. The appeal shall be in writing and shall be made no later than April 1 of that year. 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 properties so classified. The Commission shall develop policies and procedures for conducting such appeals.
(Ord. 2005-004, passed 6-14-05)