{"data":{"id":"us-ky/krs-92.305","jurisdiction":"us-ky","citation":"KRS 92.305","heading":"Abandoned urban property in urban -county government and city of home","body":"rule class -- Separate rate of taxation.\n(1) Any urban -county government or city of the home rule class which finds and\ndeclares that there exists abandoned urban property as define d in KRS 132.012\nwithin the urban-county government or city, or which finds that there exists blighted\nor deteriorated property pursuant to KRS 99.700 to 99.730, may levy a separate rate\nof taxation on abandoned urban property pursuant to KRS 132.012.\n(2) Prior to levying a tax upon abandoned urban property, the legislative body of the\nurban-county government or the city of the home rule class shall delegate to the\nvacant properties review commission, if established pursuant to KRS 99.710, or\nanother depart ment or agency of the urban -county or city government, the\nresponsibility of determining which properties within the urban -county government\nor city are abandoned urban properties. A list of abandoned urban properties shall\nbe furnished to the county prope rty valuation administrator prior to the date fixed\nfor the annual assessment of real property within the county. If a property classified\nas abandoned urban property is repaired, rehabilitated, or otherwise returned to\nproductive use, the owner shall noti fy the urban -county government or city which\nshall, if it finds the property is no longer abandoned urban property, notify the\nproperty valuation administrator to strike the property from the list of abandoned\nurban properties.","path":["KRS Chapter 92"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45372","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:50Z","sha256":"db426a7cceedc6fcd2b594a4076061ab5355b941c866114642795364578da645","source_id":"us-ky","stale":false,"prev":"us-ky/krs-92.300","next":"us-ky/krs-92.310"},"notice":"GroundRules: Original legal text. Not legal advice."}