(A) The Public Works Commissioner shall determine each year which properties located within the city are abandoned urban properties, and shall prepare and furnish a list thereof to both the City Clerk/Treasurer and the Boone County Property Valuation Administrator prior to January 1 of each year.
(B) Except as otherwise provided in division (C) of this section, a property classified by the Public Works Commissioner 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, the owner shall notify the city, by and through its Clerk, which shall, if it finds the property is no longer abandoned urban property, notify the Boone 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 Public Works Commissioner shall mail, by regular first-class mail, to the owner(s) of each abandoned urban property, as those name(s) are listed in the records of the Property Valuation Administrator, a notice that the property has been classified as abandoned urban property. The owner of any abandoned urban property who believes that the property has been incorrectly classified may appeal said classification to the Mayor of the city. Such appeal shall be in writing and shall be made no later than April 1 of that year. The Mayor shall afford the owner the opportunity for a hearing. If the Mayor finds that the property was incorrectly classified as abandoned urban property, the Mayor shall cause the property to be removed from the list of properties so classified.
(Ord. 2005-004, passed 5-9-05)