§ 152.07 ABANDONED URBAN PROPERTIES CLASSIFIED AS REAL PROPERTY.

   (A)   Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation.

   (B)   As used in this section, ABANDONED URBAN PROPERTY as defined in divisions (1) or (2) below, shall mean:

      (1)   Any vacant structure or vacant or unimproved lot or parcel of ground in the city that has been vacant or unimproved for a period of at least 1 year and which:

         (a)   Is dilapidated, unsanitary, unsafe, vermin infested, or otherwise dangerous to the safety of persons, or 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 3 years; or

         (d)   Is located within a development area established under KRS 65.7049, 65.7051, and 65.7053, as amended.

      (2)   Any property in the city that has been identified as "blighted" or "deteriorated" as defined in § 152.02 and certified as such by the Code Enforcem