Pursuant to the provisions of KRS Chapter 92, the City Council does hereby adopt the following provisions with respect to abandoned urban properties.
(A) Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this section,
ABANDONED URBAN PROPERTY means any vacant structure or vacant or unimproved lot or parcel of ground in the limits of the city which has been vacant or unimproved for a period of at least one year and at least one of the following:
(1) Because it is dilapidated, unsanitary, unsafe, vermin infested or otherwise dangerous to the safety of persons, is unfit for its intended use as zoned;
(2) By reason of neglect or lack of maintenance has become a place for the accumulation of trash and debris, or has become infested with rodents or other vermin; or
(3) Has been ad valorem tax delinquent to the city under this or any other ordinance for a period of at least three years.
(B) An ad valorem tax rate of $1 per $100 in assessed value is hereby established for an abandoned urban property.
(C) (1) Abandoned urban property shall be assessed in the same manner and at the same time as all other real estate in the city which is subject to ad valorem taxation.
(2) The issuance of bills for the collection of taxes on abandoned urban property shall correspond with the dates of issuance of the city's other ad valorem tax bills and due dates, delinquency dates, penalties and interest shall correspond with provisions applicable to the city's other ad valorem tax bills.
(D) (1) The Building Inspector and/or other employee or person (the "Enforcement Official") designated by the Mayor shall, on or before June 1 of each year, beginning June 1, 2005, compile a list of all abandoned urban properties in the city. No later than July 1 of each year, the Enforcement Official shall notify the owner of each parcel of abandoned urban property by certified mail that the subject property has been determined to be abandoned urban property and may thus be subject to taxation at a higher rate.
(2) Any owner, to whom a notice is provided, shall have 60 days thereafter in which to appeal the city's determination. All the appeals shall be in writing and shall be directed to the enforcement officials.
(3) All appeals shall be heard by the City Council at a regular or a special called meeting. Appellants and the city shall have the right to present evidence and the right to counsel at the hearing. Following the hearing, the Council shall, by majority decision of Council members in attendance, declare whether or not the parcel in question constitutes abandoned urban property and the reasons therefor.
(4) If a property classified as abandoned urban property is repaired, rehabilitated or otherwise returned to productive use, the owner shall notify the city which shall, if it finds the property no longer abandoned urban property, notify the Property Valuation Administrator to strike the property from the list of abandoned urban properties.
(5) The Enforcement Official shall deliver to the County Property Valuation Administrator a list of all abandoned urban properties within the city.
(Ord. 05-11, passed 9-12-2005)