(A) Abandoned urban property classified as real property. ABANDONED URBAN PROPERTY is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this chapter, ABANDONED URBAN PROPERTY means:
(1) Any vacant structure or vacant unimproved lot or parcel of ground in 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; or
(c) Has been tax delinquent for a period of at least three years.
(2) Any property in the city identified as an unsafe structure by the Code of Ordinance Enforcement Board pursuant to Chapter 163 of the Hopkinsville Code of Ordinances.
(B) Rate of taxation for abandoned urban properties. The rate of taxation levied upon abandoned urban properties is $1.50 on each $100 of assessed value.
(C) Classification of property as abandoned urban property; right to appeal.
(1) The Hopkinsville Christian County Planning Commission shall, each year, determine which properties in the city are abandoned urban properties and shall prepare and furnish a list of abandoned urban properties located in the city to the city’s Finance Department and the Christian County Property Valuation Administrator prior to January 1 of each year.
(2) Except as otherwise provided in division (C)(3) of this section, a property classified by the Hopkinsville Christian County Planning Commission as abandoned urban property as of January 1 shall be taxed as abandoned urban property for the 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, he or she shall notify the city, which shall, if it finds the property no longer abandoned urban property, notify the Finance Department and the Christian County Property Valuation Administrator to strike the property from the list of abandoned urban properties as of the succeeding January 1.
(3) No later than March 1 of each year, the Hopkinsville Christian County Planning Commission shall mail, by 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 this property has been classified as abandoned urban property. The owner of any abandoned urban property who believes his, her or its property has been incorrectly classified may appeal the classification to the Christian County District Court within 30 calendar days of the date of the notice. The appeal shall be initiated by filing a complaint and a copy of the notice in the same manner as any civil action under the Kentucky Rules of Civil Procedure.
(Ord. 04-2006, passed 2-23-2006; Ord. 18-2018, passed 8-7-2018)