Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by amending Chapter 19-2500 entitled "Real Estate Non-Utilization Tax" by changing the definition of vacant and abandoned property for the purpose of taxation under this section, changing the rate of assessment of the tax and modifying the means of collection, all under certain terms and conditions.
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THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-2500 of The Philadelphia Code, relating to "Real Estate Non-Utilization Tax", is hereby amended to read as follows:
TITLE 19. FINANCE, TAXES AND COLLECTION
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CHAPTER 19-2500. REAL ESTATE NON-UTILIZATION TAX
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ยง19-2502. DEFINITIONS.
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(1) "[Vacant and a ]Abandoned property." Any property that is not a vacant lot, as defined in this Section; and which has:
(a) either (i) remained continuously unoccupied during the privilege year and for the prior four calendar years or (ii) has been licensed as vacant for the entire privilege year in accordance with the provisions of [Chapter 7-500 of] Section PM-102.4 of Title 4 of The Philadelphia Code; and either
(b) (i) (in the case of property containing one or more buildings used in whole or in part for one or more dwelling units immediately prior to the time such property became vacant) has been under continuous designation as a public nuisance pursuant to [Chapter 7-600] Section PM-307.0 of Title 4 of The Code during the privilege year and for the year immediately preceding the privilege year; or
(ii) (in the case of property containing one or more buildings none of which were used in whole or in part for one or more dwelling units immediately prior to the time such property became vacant) has been under continuous citation by an agency of the City for violation of Philadelphia Code provisions relating to the health or safety of citizens during the privilege year and for the year immediately preceding t...
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