§ 10.5-64. Single assessment discount for vacant lands.

(a)

Two or more contiguous vacant parcels of real property meeting all of the following criteria may be eligible to be assessed a single assessment rate when the vacant parcels meet the following criteria:

(1)

Parcels to be aggregated must be within a subdivision platted before January 1, 1985; and

(2)

No infrastructure, including, but not limited to, roadway, building, recreation area and other improvement, has been constructed within the platted subdivision; and

(3)

Parcels to be aggregated are contiguous; and

(4)

A single owner retains title to the contiguous parcels to be aggregated.

(b)

If vacant parcels meet the requirements for single assessment set above, the property owner or property owner's authorized agent may file an application with the county manger or designee no later than March 31 of each year prior to the year in which the discounted fire rescue assessment for that year is computed on the subject vacant parcels. Such application shall clearly provide how the parcels meet the above requirements and verify ownership of the applicant. If the county manager or designee determines the information provided by the applicant does not comply with the criteria of this section, the county manager or designee will provide written notice to the applicant of the rejection and the reasons therefore.

(Ord. No. 2018-4, § 2, 2-27-18)