(A) Notwithstanding any other provisions of law, the governing body of a county that generates more than ten million dollars in accommodations tax in any one year by ordinance may require changes in the appraised value and use of real property attributable to structural improvements on the real property to be listed for taxation with the auditor within thirty days following the day upon which the improvements are completed and fit for the intended use.
(B) If such an ordinance is enacted, any additional property tax attributable to improvements listed with the county auditor on or before June thirtieth is due for the succeeding period from July first to December thirty-first and payable when taxes are due on the property for that property tax year and any additional property tax attributable to improvements listed with the county auditor after June thirtieth of the property tax year is due and payable when taxes are due on the property for the succeeding property tax year.
(C) The provisions of this section do not apply to real property assessed as manufacturing or utility property pursuant to Section 12-43-220(a).