Kentucky Statutes 132.012 – “Abandoned urban property” defined — Classification as real property for tax purposes
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As used in this section and in KRS § 92.305 and KRS § 91.285, unless the context otherwise requires:
(1) “Abandoned urban property” means any vacant structure or vacant or unimproved lot or parcel of ground in a predominantly developed urban 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;
(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 (3) years;
(d) Has had a methamphetamine contamination notice posted as provided in KRS
224.1-410 for a period of at least ninety (90) days, and the owner has neither appealed the notice nor provided a certificate of decontamination during the ninety (90) days; or
(e) Is located within a development area established under KRS § 65.7049,
65.7051, and 65.7053.
(2) For purposes of local taxation in cities of any class or consolidated local governments, there shall be a classification of real property known as abandoned urban property. The legislative body of a city of any class, county containing a city of the first class, or consolidated local government may levy a rate of taxation on abandoned urban property higher than the prevailing rate of taxation on other real property in the city, county containing a city of the first class, or consolidated local government. The limitation upon tax rates established by KRS § 132.027 shall not apply to the rate of taxation on abandoned urban property.
Effective: June 27, 2019
History: Amended 2019 Ky. Acts ch. 52, sec. 3, effective June 27, 2019. — Amended
2007 Ky. Acts ch. 95, sec. 25, effective March 23, 2007. — Amended 2004 Ky. Acts ch. 76, sec. 2, effective July 13, 2004. — Amended 2002 Ky. Acts ch. 346, sec. 160, effective July 15, 2002. — Created 1990 Ky. Acts ch. 513, sec. 1, effective July 13,
1990.
(1) “Abandoned urban property” means any vacant structure or vacant or unimproved lot or parcel of ground in a predominantly developed urban area which has been vacant or unimproved for a period of at least one (1) year and which:
Terms Used In Kentucky Statutes 132.012
- City: includes town. See Kentucky Statutes 446.010
- County: means any county, consolidated local government, urban-county government, unified local government, or charter county government. See Kentucky Statutes 132.010
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Real property: includes all lands within this state and improvements thereon. See Kentucky Statutes 132.010
- Year: means calendar year. See Kentucky Statutes 446.010
(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 (3) years;
(d) Has had a methamphetamine contamination notice posted as provided in KRS
224.1-410 for a period of at least ninety (90) days, and the owner has neither appealed the notice nor provided a certificate of decontamination during the ninety (90) days; or
(e) Is located within a development area established under KRS § 65.7049,
65.7051, and 65.7053.
(2) For purposes of local taxation in cities of any class or consolidated local governments, there shall be a classification of real property known as abandoned urban property. The legislative body of a city of any class, county containing a city of the first class, or consolidated local government may levy a rate of taxation on abandoned urban property higher than the prevailing rate of taxation on other real property in the city, county containing a city of the first class, or consolidated local government. The limitation upon tax rates established by KRS § 132.027 shall not apply to the rate of taxation on abandoned urban property.
Effective: June 27, 2019
History: Amended 2019 Ky. Acts ch. 52, sec. 3, effective June 27, 2019. — Amended
2007 Ky. Acts ch. 95, sec. 25, effective March 23, 2007. — Amended 2004 Ky. Acts ch. 76, sec. 2, effective July 13, 2004. — Amended 2002 Ky. Acts ch. 346, sec. 160, effective July 15, 2002. — Created 1990 Ky. Acts ch. 513, sec. 1, effective July 13,
1990.