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The city shall provide exemptions for the following parcels of real property:

A. All public rights-of-way that are owned and operated by the city, King or Pierce Counties or the Washington State Department of Transportation;

B. A parcel of real property that is undeveloped;

C. Common ownership tracts of land for the purposes of private access to single-family and two-family residential parcels. (Ord. 5853 § 1, 2004; Ord. 5530 § 1, 2001; Ord. 5293 § 2, 1999; Ord. 5212 § 1 (Exh. J), 1999; Ord. 4492 § 4, 1991.)