Abandoned Property (Car)

I rented out a parking space on my property starting Jan. 1, '07. A
written contract was signed and agreed to for 6 mos. Rent for the parking
space was paid for Jan. & Feb. 07. Since that time no rental payments have
been made and I have not heard from the person regarding their car. I sent
letters to this person both by first class regular mail and certified mail
return receipt requested. The certified mail was returned undeliverable. I
have also tried contacting this person via telephone and the phone has been
cut off. I want this care removed from my property. How can I legally have this car removed from my property? If so, where
should I begin with the process?

You normally may have the police tow it and remove it if the owner cannot be located.

Will I be charged for the towing? I don't believe I should have to pay for something like this.

Often yes. But you could eventually sue in small clams if need be for the cost.