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:

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Terms Used In Kentucky Statutes 132.012


(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.