§ 36.03  PAYMENT OF TAX; DELINQUENCY, PENALTY, AND LIEN.
   (A)   This tax shall be levied on all real property, including land and improvements within the city on the first day of January of each year.  The taxes shall be paid to the City Treasurer on July 1 of each year. 
   (B)   All taxes remaining unpaid on November 1 of each year shall be deemed delinquent, and returned to the City Clerk, who shall thereupon proceed to attach to each tax bill a penalty of ten percent (10%) on the unpaid taxes, and interest at the rate of twelve percent (12%) per annum from the date due until paid. 
   (C)   The city shall have a lien on the property assessed for taxes and due them respectively for ten (10) years following the date when the taxes become delinquent and also on any real property owned by a delinquent taxpayer at the date when the sheriff offers the tax claims for sale as provided in KRS 134.430 and 134.440.  The lien shall include all interest, penalties, fees, commissions, charges and other expenses incurred by reason of delinquency in payment of the tax bill or in the process of collecting it, including attorney's fees and costs of suit and shall have priority over any other obligation or liability for which the property is liable.
(Ord. 5-85, passed 5-23-85; Am. Ord. 23-91, passed 6-27-91; Am. Ord. 2002-08, passed 6-20-02)
Editor’s note:
   KRS 134.430 and 134.440 have been repealed, effective January 1, 2010.