Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 91.285.Taxation of abandoned urban property by city of the first class

(1) Any city of the first class which finds and declares that there exists abandoned urban property as defined in KRS 132.012(1) within the 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(2).

(2) Prior to levying a tax upon abandoned urban property, the legislative body of a city of the first class shall delegate to the vacant properties review commission, if established pursuant to KRS 99.700 to 99.730 or another department or agency of city government, the responsibility of determining which properties within the 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 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.