§ 38.09. ABANDONED PROPERTY CLASSIFIED AS REAL PROPERTY.
Latest version.
(A) Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this section, abandoned urban property means any vacant structure or vacant or unimproved lot or parcel of ground located within the Urban Services District which has been vacant or unimproved for a period of at least one year, and which:
(1) Because it is dilapidated, unsanitary, unsafe, vermin infested, or otherwise dangerous to the safety of persons, it is unfit for its intended use;
(2) By reason of neglect or lack of maintenance has become a place for the accumulation of trash and debris, or has become infested with rodents or other vermin; or
(3) Has been tax delinquent for a period of at least three years.
(B) The Department of Codes and Regulations shall each year determine which properties are abandoned urban properties and shall prepare and furnish a list to the Office of the Jefferson County Property Valuation Administrator and the Vacant Properties Review Commission ("Commission") prior to January 1 of each year. In addition, the list of abandoned urban properties shall be posted on the Louisville Metro Government's webpage.
(C) Except as otherwise provided in subsection (D) of this section, a property classified by the Property Valuation Administrator as abandoned urban property as of January 1 shall be taxed as abandoned urban property for such tax year. If the owner repairs, rehabilitates or otherwise returns the property to productive use so that the property is no longer abandoned urban property, he or she shall notify the Vacant Property Review Commission which shall certify that the property has been repaired, rehabilitated or otherwise returned to productive use, and shall remove the property from the list of abandoned urban properties.
(D) No later than March 1 of each year, the Department of Family Services, Housing and Community Development Division on behalf of the Vacant Property Review Commission shall mail a notice by first class mail, to the owner or other party in interest as listed in the records of the Property Valuation Administrator of each abandoned urban property that the property has been classified as abandoned urban property pursuant to this section. The owner or other party in interest of any abandoned urban property who believes that his or her property has been incorrectly classified may appeal such classification to the Vacant Properties Review Commission. Such appeal shall be in writing and shall be made no later than November 30 of that year. Provided, however, for the 2009 tax year only, the Commission shall allow appeals to be filed through January 31, 2010. The Commission shall afford the owner the opportunity for a hearing. If the Commission finds that the property was incorrectly classified as abandoned urban property it shall cause the property to be removed from the list of properties so classified by notice to the Jefferson County Property Valuation Administrator and the Jefferson County Sheriff. Appeal to the Commission may only be made on the basis that the property was incorrectly classified as abandoned urban property in that it did not meet the criteria established in subsection (A) of this section as of January 1 of the tax year. The Commission shall develop policies and procedures for conducting such appeals.
