Relating to authorizing municipalities to adopt an ordinance to recover demolition costs as special tax assessments

HB 4977 allows West Virginia municipalities to recover costs for demolishing unsafe structures by imposing special tax assessments on the property owners. It applies to properties deemed unsafe, unsanitary, dangerous, or detrimental to public safety - such as those with structural damage, fire hazards, or abandonment - after a code enforcement agency determines they require demolition. Municipalities must formally adopt ordinances designating an enforcement agency (like building inspectors or health officials) to manage this process. The bill clarifies that these special taxes are separate from regular property taxes and apply only to properties ordered demolished for public safety reasons. It does not create new demolition requirements but streamlines cost recovery for existing code enforcement actions.