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From The game manual:

If the abandoned buildings are not bulldozed, they will be inhabited again after a minimum of 4 weeks of in-game time. Burned down buildings need to be bulldozed to make room for a new building.

So no, you don't have to demolish abandoned buidlings, but demolishing has the following benefits:

  1. Avoiding 4-weeks wait.
  2. Improving the land value around that location.

You have to demolish burned down buildings, though.

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