{"data":{"id":"us-ky/krs-132.012","jurisdiction":"us-ky","citation":"KRS 132.012","heading":"\"Abandoned urban property\" defined -- Classification as real property for","body":"tax purposes.\nAs used in this section and in KRS 92.305 and 91.285, unless the context otherwise\nrequires:\n(1) \"Abandoned urban property\" means any vacant structure or va cant or unimproved\nlot or parcel of ground in a predominantly developed urban area which has been\nvacant or unimproved for a period of at least one (1) year and which:\n(a) Because it is dilapidated, unsanitary, unsafe, vermin infested, or otherwise\ndangerous to the safety of persons, it is unfit for its intended use;\n(b) By reason of neglect or lack of maintenance has become a place for the\naccumulation of trash and debris, or has become infested with rodents or other\nvermin;\n(c) Has been tax delinquent for a period of at least three (3) years;\n(d) Has had a methamphetamine contamination notice posted as provided in KRS\n224.1-410 for a period of at least ninety (90) days, and the owner has neither\nappealed the notice nor provided a certificate of decontamina tion during the\nninety (90) days; or\n(e) Is located within a development area established under KRS 65.7049,\n65.7051, and 65.7053.\n(2) For purposes of local taxation in cities of any class or consolidated local\ngovernments, there shall be a classification of real property known as abandoned\nurban property. The legislative body of a city of any class, county containing a city\nof the first class, or consolidated local government may levy a rate of taxation on\nabandoned urban property higher than the prevailin g rate of taxation on other real\nproperty in the city, county containing a city of the first class, or consolidated local\ngovernment. The limitation upon tax rates established by KRS 132.027 shall not\napply to the rate of taxation on abandoned urban property.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=48735","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"ace482c68844cddf884f64fbf1951e9c485b50b0d5889d04afca5e7a7a0b78a6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.011","next":"us-ky/krs-132.015"},"notice":"GroundRules: Original legal text. Not legal advice."}