Kentucky Revised Statutes Title IX. Counties, Cities, and Other Local Units § 99A.050.Assessment or reassessment moratoriums

Any local government establishing a neighborhood redevelopment zone shall establish a program for granting property assessment or reassessment moratoriums pursuant to KRS 99.595 to 99.605. Any residential building located within the neighborhood redevelopment zone shall be eligible for a property assessment moratorium certificate if such building is repaired, restored, rehabilitated or stabilized in accordance with the provisions of KRS 99.595 to 99.605.