(A) Abandoned urban properties classified as real property for tax purposes. Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used herein, ABANDONED URBAN PROPERTY shall mean:
(1) 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:
(a) Because it is dilapidated, unsanitary, unsafe, vermin infested or otherwise dangerous to the safety of persons, it is unfit for its intended use;
(b) 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;
(c) Has been tax delinquent for a period of at least three years; or
(d) Is located within a development area established under KRS 65.7049, 65.7051 and 65.7053.
(2) Any property in the city that has been identified as “blighted” or “deteriorated” by the Code Enforcement Board. (“Blighted” or “deteriorated” shall have that definition set forth in KRS 99.705.)
(B) Rate of taxation. The rate of ad valorem taxation levied upon abandoned urban properties is $1 on each $100 of value.
(C) Responsibilities delegated to Code Enforcement Officer.
(1) As set forth in KRS 92.305, each year the Code Enforcement Officer shall determine which properties located within the city are abandoned urban properties and shall prepare and furnish a list thereof to the City Clerk-Treasurer and the county’s Property Valuation Administrator prior to the date fixed for the annual assessment of real property within the county.
(2) Except as otherwise provided in this division (C), a property classified by the Code Enforcement Officer as abandoned urban property as of the date fixed for the annual assessment of real property shall be taxed as abandoned urban property for such tax year, if the owner repairs, rehabilitates, or otherwise returns the property to productive use, the owner shall notify the city, by and through its Clerk-Treasurer. If the city finds the property is no longer abandoned urban property, the city shall notify the county’s Property Valuation Administrator to strike the property from the list of abandoned urban properties as of the succeeding date fixed for the annual assessment of real property within the county.
(3) No later than May 1 of each year, the Code Enforcement Officer shall mail, by regular first-class mail, to the owners of each abandoned urban property, as those names 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 as such 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, as set forth in §§ 31.15 through 31.29 of this code of ordinances. 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, and the property shall not be taxed as an abandoned urban property for that tax year.
(Ord. 2017-09, passed 10-9-2017)