§ 20-76. Community redevelopment tax incentive.

(a)

Findings. The existence of real property which is maintained in a blighted condition increases the burden of government by increasing the need for government services, including, but not limited to, social services, public safety services, and code enforcement services. Rehabilitation of blighted property decreases the need for such government services. In recognition of such service needs and in order to encourage community redevelopment, a community redevelopment tax incentive program is established as authorized by Ga. Const. art IX, § II, ¶ VIII.

(b)

Definitions. The following terms, when used in this section, shall have the meanings ascribed to them:

Blighted, as applied to a piece of property, means that property is being maintained in a blighted condition.

Millage rate means only the general millage rate for the city maintenance and operations.

Public officer means the city manager or any other city official who is authorized by law and this Code to exercise the powers prescribed by this section, or any agent of such officer, or any other employee or officer designated by the city manager for purposes of this section.

(c)

Blighted condition designation. In order for the property in question to be subject to official identification as blighted and subject to increased taxation, the property must be determined to be:

(1)

Unfit for human habitation or unfit for commercial, industrial, or business use and not in compliance with applicable codes;

(2)

Vacant and being used in connection with the commission of drug crimes;

(3)

Constituting an endangerment to the public health or safety as a result of unsanitary or unsafe conditions; and

(4)

Not a dwelling house which is being used as the primary residence of one or more persons.

(d)

Procedure for identification of property as blighted. The procedure for official identification of real property as blighted includes:

(1)

A request from a public officer or at least five residents of the city charging that any building, structure or property meets criteria described in subsections (c)(1), (2), or (3) of this section;

(2)

An investigation or inspection by a public officer and determination that the property in question meets the criteria described in subsections (c)(1), (2), or (3) of this section;

(3)

A public officer's issuance of a complaint in rem against the property. The complaint shall state which condition under subsection (c) of this section exist on the property and what steps should be taken to remediate the property;

(4)

A public officer causing a summons and a copy of the complaint to be mailed on the owner of the property and holder of any security deed if and as identified in the city ad valorem tax digest for such property;

(5)

A hearing shall be held in the municipal court upon any complaint issued as provided herein;

(6)

No property shall be designated as blighted unless the municipal court enters an order that finds the property in question meets the criteria described in subsections (c)(1), (2), or (3) of this section but does not conform to subsection (c)(4) of this section. This order constitutes official identification of real property as maintained in a blighted condition; and

(7)

If the court finds that the property is blighted, it shall, in the same order, list what must be done to remove the blighted condition designation, and give the owner a deadline in which to finish the work.

(e)

Imposition of increased tax rate. Property which has been officially designated as blighted shall be subject to an increased rate of city ad valorem taxation equivalent to five times (500 percent) the normal millage rate applied to the property, applied at the time of issuance of the subsequent tax bill, as provided by general law. The increased rate continues to be applied to all subsequent tax bills until the property's designation as maintained in a blighted condition is removed as provided in this section. This increased rate of taxation and the official identification of the property as blighted remain with the property if transferred to another owner.

(f)

Revenues segregated. Revenues collected from increases in rates of ad valorem taxation shall be segregated and applied to community redevelopment purposes.

(g)

Remediation. The property in question may be rehabilitated at any time through remedial actions or redevelopment that conforms with the court order listing what must be done to remove the identification of the property as maintained in a blighted condition. Owner may request removal of the property's designation as blighted from the city manager or from the municipal court upon proper proof, including an inspection by a public officer, that the property has been remediated and now conforms with the court order listing what must be done to remove the identification of the property as blighted. The city manager shall be notified in writing ten days before any hearing in the municipal court.

(h)

Remediated property tax rate. Property which has had its designation as maintained in a blighted condition removed as provided in this section will become eligible for a decrease in the rate of city ad valorem taxation equivalent to one-half (50 percent) the normal millage rate applied to the property, applied at the time of issuance of the subsequent tax bill, as provided by general law. This decreased rate is applied to one-year's tax bill, and all subsequent years shall revert back to the standard millage rate, provided that the property does not return to a blighted condition.

(Code 2004, § 36.34; Ord. No. 1720, 12-21-2017)