CHAPTER 115:
TAXATION OF ABANDONED URBAN PROPERTY
CHAPTER 115: TAXATION OF ABANDONED URBAN PROPERTY
Section
115.01 Tax rate for abandoned urban property
115.02 Tax Assessments
115.03 Due dates
115.04 Payment, collection, enforcement
115.05 Abandoned urban properties
115.06 Establishment of the vacant property review commission
115.07 Conflicts
115.08 Eminent domain
§ 115.01 TAX RATE FOR ABANDONED URBAN PROPERTY
An ad valorem tax rate of $10.00 per $100.00 assessment value is hereby established for abandoned urban property located I the City of New Castle, Kentucky, and incorporated into the City of New Castle Code of Ordinances as follows:
§ 115.02 TAX ASSESSMENTS.
(A) The City elects to use the annual Henry County Assessment for properties situation within the city as a basis for ad valorem tax levies ordered or approved by the New Castle City Commission.
(B) The assessment date of the city shall conform to the corresponding dates as set for other properties with the City of New Castle, Kentucky by separate ordinance.
§ 115.03 DUE DATES.
The due date, penalties, interest and discounts for city taxes for abandoned urban property shall be the same as is set forth in any city ordinance adopted from time to time for the payment of taxes on any other properties not classified as abandoned urban properties.
§ 115.04 PAYMENT, COLLECTION, ENFORCEMENT.
The City Clerk/Treasurer is authorized along with the assistance of the City Attorney to file in the appropriate Court having jurisdiction, an action to collect any ad
valorem tax, penalty, interest or any other charges related thereto an to recover all court costs and reasonable attorney’s fees incurred to enforce any provision of this ordinance.
§ 115.05 ABANDONED URBAN PROPERTIES.
Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this subchapter, “abandoned urban property” means:
(A) Any vacant structure or vacant or unimproved lot or parcel of ground in the city which has been vacant or unimproved for a period of at least one (1) year and which:
(4) Because it is dilapidated, unsanitary, unsafe, vermin infested, or otherwise dangerous to the safety of persons, it is unfit for its intended use; or
(5) 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
(6) Has been delinquent for a period of at least three (3) years; or
(B) Any property in the city that has been identified as “blighted” or “deteriorated” by the Vacant Property Review Commission. “Blighted” or “deteriorated” shall have that definition set forth in KRS 99.705.
§ 115.06 ESTABLISHMENT OF THE VACANT PROPRTY REVIEW COMMISSION.
The three members of said commission shall be appointed by the Mayor subject to approval of the New Castle City Commission. The provisions of KRS 99.710 are incorporated herein by reference as are the provisions of KRS 92.305, KRS 99.705, KRS 99.715, KRS 99.720, KRS 99.725 and KRS 99.730 and other applicable sections of Kentucky Statutes related to special tax assessments for abandoned urban including provisions related to eminent domain for the properties so classified.
§ 115.07 CONFLICTS.
Any ordinances or parts thereof in conflict herewith are to be extent of such Conflict hereby repealed. This Ordinance shall be interpreted item by item. This Ordinance shall be in effect upon its passage and publication as required by law.
§ 115.08 EMINENT DOMAIN.
The City of New Castle is authorized to exercise eminent domain over any property identified by the Vacant Property Review Commission as abandoned urban property. Any such proceeding in condemnation shall be conducted s provided by statute.
Section
115.01 Tax rate for abandoned urban property
115.02 Tax Assessments
115.03 Due dates
115.04 Payment, collection, enforcement
115.05 Abandoned urban properties
115.06 Establishment of the vacant property review commission
115.07 Conflicts
115.08 Eminent domain
§ 115.01 TAX RATE FOR ABANDONED URBAN PROPERTY
An ad valorem tax rate of $10.00 per $100.00 assessment value is hereby established for abandoned urban property located I the City of New Castle, Kentucky, and incorporated into the City of New Castle Code of Ordinances as follows:
§ 115.02 TAX ASSESSMENTS.
(A) The City elects to use the annual Henry County Assessment for properties situation within the city as a basis for ad valorem tax levies ordered or approved by the New Castle City Commission.
(B) The assessment date of the city shall conform to the corresponding dates as set for other properties with the City of New Castle, Kentucky by separate ordinance.
§ 115.03 DUE DATES.
The due date, penalties, interest and discounts for city taxes for abandoned urban property shall be the same as is set forth in any city ordinance adopted from time to time for the payment of taxes on any other properties not classified as abandoned urban properties.
§ 115.04 PAYMENT, COLLECTION, ENFORCEMENT.
The City Clerk/Treasurer is authorized along with the assistance of the City Attorney to file in the appropriate Court having jurisdiction, an action to collect any ad
valorem tax, penalty, interest or any other charges related thereto an to recover all court costs and reasonable attorney’s fees incurred to enforce any provision of this ordinance.
§ 115.05 ABANDONED URBAN PROPERTIES.
Abandoned urban property is established as a separate classification of real property for the purpose of ad valorem taxation. As used in this subchapter, “abandoned urban property” means:
(A) Any vacant structure or vacant or unimproved lot or parcel of ground in the city which has been vacant or unimproved for a period of at least one (1) year and which:
(4) Because it is dilapidated, unsanitary, unsafe, vermin infested, or otherwise dangerous to the safety of persons, it is unfit for its intended use; or
(5) 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
(6) Has been delinquent for a period of at least three (3) years; or
(B) Any property in the city that has been identified as “blighted” or “deteriorated” by the Vacant Property Review Commission. “Blighted” or “deteriorated” shall have that definition set forth in KRS 99.705.
§ 115.06 ESTABLISHMENT OF THE VACANT PROPRTY REVIEW COMMISSION.
The three members of said commission shall be appointed by the Mayor subject to approval of the New Castle City Commission. The provisions of KRS 99.710 are incorporated herein by reference as are the provisions of KRS 92.305, KRS 99.705, KRS 99.715, KRS 99.720, KRS 99.725 and KRS 99.730 and other applicable sections of Kentucky Statutes related to special tax assessments for abandoned urban including provisions related to eminent domain for the properties so classified.
§ 115.07 CONFLICTS.
Any ordinances or parts thereof in conflict herewith are to be extent of such Conflict hereby repealed. This Ordinance shall be interpreted item by item. This Ordinance shall be in effect upon its passage and publication as required by law.
§ 115.08 EMINENT DOMAIN.
The City of New Castle is authorized to exercise eminent domain over any property identified by the Vacant Property Review Commission as abandoned urban property. Any such proceeding in condemnation shall be conducted s provided by statute.
