(a) The abatement from real estate taxes provided in this article shall be forfeited by the applicant and/or any subsequent owner of the real estate for failure to pay real estate taxes related to this property or the owner's other properties in the City by their due date. Upon nonpayment of real estate taxes, the City Treasurer shall discontinue the abatement.
(b) The City Treasurer shall also discontinue the real estate tax abatement for a property upon certification from the Business Administrator that the owner has become in arrears on payment of sewer and/or refuse fees to the degree that the City has begun special collection efforts as approved by Council and the property owner has failed to agree to and follow a payment plan approved by the City or the City has filed a lien against the property for the debt.
(c) The abatement from real estate taxes provided in the article shall also be forfeited if the property owner and/or any subsequent owner appeals the real estate assessment during the abatement period. (Ord. 19-2017. Passed 7-18-17.)