Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this subchapter, ABANDONED URBAN PROPERTY means: any structure or vacant unimproved lot or parcel of ground in the city which has been vacant, neglected or unimproved for a period of at least one year or having received three or more citations for violations of the Property Maintenance Code and which:
(A) Because it is dilapidated, unsanitary, unsafe, vermin infested, or otherwise dangerous to the safety of persons, it 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 years.
§ 157.282 CLASSIFICATION OF PROPERTY AS ABANDONED OR BLIGHTED URBAN PROPERTY; RIGHT TO APPEAL.
(A) The city’s Code Enforcement Board shall each year determine which properties in the city are abandoned or blighted urban properties and shall prepare and furnish a list of abandoned or blighted properties located in the city to the City Finance Department and to the Boyd County Property Valuation Administrator prior to January 1 of each year.
(B) Except as otherwise provided in this section a property classified by the City of Ashland Code Enforcement Board as abandoned or blighted urban property as of January 1 shall be taxed as abandoned or blighted 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 or blighted urban property, he or she shall notify the city, which shall, if it finds the property no longer abandoned or blighted urban property, notify the City Finance Department and the Boyd County Property Valuation Administrator to strike the property from the list of abandoned or blighted urban properties as of the succeeding January 1.
(C) No later than March 1 of each year, the City Code Enforcement Board shall mail, by first class mail, to the owner(s) of each abandoned or blighted urban property, as those name(s) are listed in the records of the Property Valuation Administrator, a notice this property has been classified as abandoned or blighted urban property. The owner of any abandoned or blighted urban property who believes his, her or its property has been incorrectly classified may appeal such classification to the City of Ashland Code Enforcement Board. Such appeal shall be in writing and shall be made no later than April 1 of that year. The City of Ashland Code Enforcement Board shall afford the owner the opportunity for a hearing. If the City of Ashland Code Enforcement Board finds the property was incorrectly classified as abandoned or blighted urban property, it shall cause the property to be removed from the list of properties so classified. The City Code Enforcement Board shall develop policies and procedures for conducting such appeals.
Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this subchapter, ABANDONED URBAN PROPERTY means: any structure or vacant unimproved lot or parcel of ground in the city which has been vacant, neglected or unimproved for a period of at least one year or having received three or more citations for violations of the Property Maintenance Code and which:
(A) Because it is dilapidated, unsanitary, unsafe, vermin infested, or otherwise dangerous to the safety of persons, it 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 years.
§ 157.282 CLASSIFICATION OF PROPERTY AS ABANDONED OR BLIGHTED URBAN PROPERTY; RIGHT TO APPEAL.
(A) The city’s Code Enforcement Board shall each year determine which properties in the city are abandoned or blighted urban properties and shall prepare and furnish a list of abandoned or blighted properties located in the city to the City Finance Department and to the Boyd County Property Valuation Administrator prior to January 1 of each year.
(B) Except as otherwise provided in this section a property classified by the City of Ashland Code Enforcement Board as abandoned or blighted urban property as of January 1 shall be taxed as abandoned or blighted 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 or blighted urban property, he or she shall notify the city, which shall, if it finds the property no longer abandoned or blighted urban property, notify the City Finance Department and the Boyd County Property Valuation Administrator to strike the property from the list of abandoned or blighted urban properties as of the succeeding January 1.
(C) No later than March 1 of each year, the City Code Enforcement Board shall mail, by first class mail, to the owner(s) of each abandoned or blighted urban property, as those name(s) are listed in the records of the Property Valuation Administrator, a notice this property has been classified as abandoned or blighted urban property. The owner of any abandoned or blighted urban property who believes his, her or its property has been incorrectly classified may appeal such classification to the City of Ashland Code Enforcement Board. Such appeal shall be in writing and shall be made no later than April 1 of that year. The City of Ashland Code Enforcement Board shall afford the owner the opportunity for a hearing. If the City of Ashland Code Enforcement Board finds the property was incorrectly classified as abandoned or blighted urban property, it shall cause the property to be removed from the list of properties so classified. The City Code Enforcement Board shall develop policies and procedures for conducting such appeals.