It is the purpose of this chapter to encourage increased residential opportunities within an urban center. It is further the purpose of this chapter to stimulate the construction of new multi-family housing and the rehabilitation of existing vacant and underutilized buildings for multi-family housing in urban centers having insufficient housing opportunities that will increase and improve residential opportunities within these urban centers. To achieve these purposes, this chapter provides for special valuations for eligible improvements associated with multi-unit housing in residentially deficient urban centers. (Ord. 2814 § 1(Exh. A), 2010)