(A) Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used herein, an "Abandoned Urban Property" means any vacant structure or vacant or unimproved lot or parcel of ground located within the boundaries of the city which has been vacant or unimproved for a period of at least one year and which:
(1) Because it is dilapidated, unsanitary, unsafe, vermin infested or otherwise dangerous to the safety of persons, is unfit for its intended use;
(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;
(3) Has been tax delinquent for a period of at least three years; or
(4) Is located within a development area established under KRS 65.7049, KRS 65.7051 and KRS 650.7053.
(B) The rate of ad valorem taxation levied upon abandoned urban properties is $0.75 on each $100 of assessed value.
(C) The code enforcement officer shall determine each year which properties located within the city are abandoned urban properties, and shall prepare and furnish a list thereof to the City Clerk, City Finance Officer and the Simpson County Property Valuation Administrator prior to January 1 of each year.
(D) Except as otherwise provided in division (E) of this section, a property classified by the code enforcement officer as abandoned urban property as of January 1 shall be taxed as abandoned urban property for such tax year. If the owner repairs, rehabilitates, or otherwise returns the property to productive use so that the property is no longer abandoned urban property, the owner shall notify the city, by and through its Clerk, which shall, if it finds the property is no longer abandoned urban property, notify the Simpson County Property Valuation Administrator to strike the property from the list of abandoned urban properties as of the succeeding January 1.
(E) No later than May 1 of each year, the code enforcement officer shall mail, by regular first-class mail, to the owner(s) of each abandoned urban property, as those name(s) are listed in the records of the Property Valuation Administrator, a notice that the property has been classified as abandoned urban property. The owner of any abandoned urban property who believes that the property has been incorrectly classified may appeal said classification to the Code Enforcement Board. Such appeal shall be in writing and shall be made no later than June 1 of that year. The Code Enforcement Board shall afford the owner the opportunity for a hearing. If the Code Enforcement Board finds that the property was incorrectly classified as abandoned urban property, it shall cause the property to be removed from the list of properties so classified.
(Ord. 2016-012, passed 10-10-2016; Ord. 2023-011, passed 2-13-2023)