Destroyed lots and property taxes

[EightFingers]

So I’m wondering if people that have lots that the lava flowed over will abandon their lots as “worthless” and no longer pay the property taxes on them. Maybe other lot owners close by will do the same?
I assume the county will give homeowners of destroyed homes some relief...

[kalakoa]

19-90(e)(2) If the property is assessed at a market value of less than or equal to $500, it shall be taxed at a minimum tax of $25.

Lots in Kalapana Gardens were assessed at $100 until recently.