(1) A tax upon the privilege of utilizing property as vacant and abandoned property within the City during any privilege year commencing with the privilege year beginning January 1, 1982, and every privilege year thereafter, is hereby imposed and assessed for 1982, and each year thereafter through and including calendar year 2000.

(2) A tax upon the privilege of utilizing property as a vacant lot or abandoned property within the City during any privilege year commencing with the privilege year beginning January 1, 2001, and every privilege year thereafter, is hereby imposed and assessed for 2001, and each year thereafter.