"Abandoned urban property" is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this article, abandoned urban property means any vacant structure or vacant or unimproved lot or parcel of ground in the Urban Service Area or in any residential neighborhood outside of the Urban Service Area which has been vacant or unimproved for a period of at least one (1) 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; or
(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 (3) years; or
(d) Is located within a development area established under KRS 65.7049, 65.7051, and 65.7053.
(Ord. No. 138-2009, § 1, 7-7-09; Ord. No. 118-2015, § 1, 10-22-15 )