Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used herein, an
ABANDONED URBAN PROPERTY means any vacant structure or vacant or unimproved lot or parcel of ground located within the boundaries of 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, vermin infested or otherwise dangerous to the safety of persons, is unfit for its intended use;
(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 vermin; or
(C) Has been tax delinquent for a period of at least three (3) years.
(Ord. 2005-004, passed 5-9-05)