Except as otherwise provided in § 35.34, a property classified by the Code Enforcement Department 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 or she shall notify the city, which shall, if it finds the property no longer abandoned urban property, notify the Finance Department and the Pike County Property Valuation Administrator to strike the property from the list of abandoned urban properties as of the succeeding January 1.
(Ord. 0-2005-06, passed 4-25-05; Am. Ord. 0-2011-018, passed 6-13-11)