Abandoned Urban Property is any vacant structure or vacant/unimproved lot or parcel of land in a predominantly developed urban area which has been vacant or unimproved for at least one (1) year, AND, which:

• is unfit for its intended use because it is dilapidated, unsanitary, unsafe, vermin-infested, or poses a danger to public health and safety; OR
• by reason of neglect or lack of maintenance has become a place for the accumulation of trash and debris; OR
• has become tax delinquent for a period of at least three (3) years.
  
  Property classified as Abandoned Urban Property is established as a separate classification of real property taxes, which is increased to three-fold increase in tax rate.
  
  Property owners whose property has been classified as Abandoned Urban Property have the right to submit an appeal, (PDF File) by writing to the Vacant Property Review Commission if they feel their property did not meet the criteria during the tax year in question.