There is a newer version of this Section
2022
2021
2020
2019 (you are here)
2018
Other previous versions
View our newest version here

2019 Kentucky Revised Statutes
Chapter 92 - Finance and revenue of cities other than the first class
92.305 Abandoned urban property in urban-county government and city of home rule class -- Separate rate of taxation.

Universal Citation: KY Rev Stat § 92.305 (2019)
Previous Next

Download as PDF
92.305 Abandoned urban property in urban-county government and city of home rule class -- Separate rate of taxation. (1) (2) Any urban-county government or city of the home rule class which finds and declares that there exists abandoned urban property as defined in KRS 132.012 within the urban-county government or city, or which finds that there exists blighted or deteriorated property pursuant to KRS 99.700 to 99.730, may levy a separate rate of taxation on abandoned urban property pursuant to KRS 132.012. Prior to levying a tax upon abandoned urban property, the legislative body of the urban-county government or the city of the home rule class shall delegate to the vacant properties review commission, if established pursuant to KRS 99.710, or another department or agency of the urban-county or city government, the responsibility of determining which properties within the urban-county government or city are abandoned urban properties. A list of abandoned urban properties shall be furnished to the county property valuation administrator prior to the date fixed for the annual assessment of real property within the county. If a property classified as abandoned urban property is repaired, rehabilitated, or otherwise returned to productive use, the owner shall notify the urban-county government or city which shall, if it finds the property is no longer abandoned urban property, notify the property valuation administrator to strike the property from the list of abandoned urban properties. Effective: July 15, 2016 History: Amended 2016 Ky. Acts ch. 127, sec. 13, effective July 15, 2016. -- Amended 2014 Ky. Acts ch. 92, sec. 99, effective January 1, 2015. -- Created 2004 Ky. Acts ch. 76, sec. 1, effective July 13, 2004.
Previous Next
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.