Sections:
11-1 GENERAL PROVISIONS
11-1.01 Fiscal Year Designated
11-1.02 Investments
11-1.03 Procurement Procedures
11-1.04 Returned Checks
11-1.05 Limitation on Special Reserve Fund Expenditures
11-1.06 Parks Development Funds
11-1.07 Cemetery Operations
11-2 BUDGET
11-2.01 City Manager to Submit
11-3 ASSESSMENTS AND LEVY OF TAXES
11-3.01 County Assessment System Adopted
11-3.02 Rate of Taxation to be Established by Board
11-3.03 Chief Financial Officer to Prepare Record of Tax Receipts
11-3.04 The Chief Financial Officer’s Duties
11-3.05 Chief Financial Officer’s Duty to Report Property Omitted from Roll
11-4 PROPERTY ASSESSMENT AND REASSESSMENT MORATORIUMS
11-4.01 Program Established
11-4.02 Administering Agency
11-4.03 Duration of Moratorium
11-4.04 Application for a Moratorium Certificate
11-4.05 Assessment for Tax Purposes
11-4.06 Completion of Improvements; Extensions
11-4.07 Purgation of Files
11-4.08 Assessment Following Termination of Moratorium
11-4.09 Issuance of Moratorium Certificate
11-4.10 Assignment of Moratorium Certificates
11-4.11 Subsequent Moratorium Certifications
11-4.12 Definitions
11-5 COLLECTION OF MOTOR VEHICLE TAXES
11-5.01 Rate of Taxation Established.
11-6 JOB DEVELOPMENT INCENTIVE PROGRAM
11-6.01 Definitions
11-6.02 Purposes, Goals, and Objectives
11-6.03 Creation of Job Development Incentive Program
11-6.04 Job Development Incentive Program Committee; Committee Duties; Program Manager and Duties
11-6.05 Job Development Incentive Program Eligibility Requirements
11-6.06 Application and Review Procedure
11-6.07 Events of Default
11-6.08 Remedies
11-6.09 Bankruptcy
11-6.10 Allocation of Receipts into the Job Development Incentive Fund
11-6.11 Exemption from Open Records
11-7 PAYMENT, COLLECTION AND ENFORCEMENT OF TAXES
11-8 SPECIAL TAXING DISTRICTS AND ASSESSMENT OF AD VALOREM TAXES FOR INSTALLATION OF STREET LIGHTING
11-8.01 Definitions
11-8.02 Street Lighting for New Subdivisions
11-8.03 Assessment of Costs and Payment
11-8.04 Termination of Special Taxing Districts
11-9 PROCEDURES FOR ACCEPTING DONATIONS AND GIFTS
11-9.01 Acceptance of Donations and Gifts
11-9.02 Use of Donations or Gifts
11-9.03 Duties of City Officials and Employees
11-10 TAX INCREMENT FINANCING DEVELOPMENT AREA – WKU GATEWAY TO DOWNTOWN BOWLING GREEN
11-10.01 Preamble
11-10.02 Approval of Public Project; Implementation of Project
11-10.03 Creation of WKU Gateway to Downtown Bowling Green Tax Increment Financing (TIF) Development Area
11-10.04 Calculation and Distribution of Tax Increment Financing Revenue Related to Growth of Existing Businesses of Jobs that Relocate Into the TIF Development Area
11-11 ENERGY PROJECT ASSESSMENT DISTRICT
11-11.01 Preamble
11-11.02 Definitions
11-11.03 Adoption of EPAD Program and Designation of EPAD Program Area
11-11.04 Operation of the EPAD Program