§ 4.56.020. Determination of vacancy.

A.

For the purposes of this Chapter , a parcel of real property shall be deemed "vacant" and subject to the tax imposed by Section 4.56.030 below if the parcel is any of the following:

1.

A parcel of land, whether undeveloped, residential (including multifamily residential), or non-residential, that is in use less than fifty (50) days during a calendar year.

2.

A condominium, duplex, or townhouse unit under separate ownership that is in use less than fifty (50) days during a calendar year.

3.

A parcel of land where ground floor commercial activities are allowed by the applicable zoning (with or without a use permit) or are a legal nonconforming use and all of the ground floor space that could be lawfully occupied by commercial activities is in use less than fifty (50) days in a calendar year.

B.

The City Council shall establish, by ordinance, a method for determining and identifying the use and vacancy status of each parcel of real property in the City.

(Res. No. 87319, § 3, 7-24-2018)