11-7   PAYMENT, COLLECTION AND ENFORCEMENT OF TAXES.
In addition to all other remedies provided in this Chapter, the Chief Financial Officer is authorized, with the assistance of the City Attorney, to file in the appropriate Court of competent jurisdiction an action to collect any ad valorem tax, penalty, interest or any other charge related thereto or necessary, including court costs and a reasonable attorney's fee, to enforce any provision of this Chapter. The Chief Financial Officer is granted authority to use his best judgment and discretion in bringing such claims for past due ad valorem taxes and the Chief Financial Officer is authorized to bring such actions in the name of the City of Bowling Green, Kentucky. The Chief Financial Officer is further authorized to establish by regulations additional penalties and fees to recover legal fees and costs incurred in filing any claims for past due ad valorem taxes. The City Attorney and Chief Financial Officer are also hereby authorized to enter into installment payment agreements with delinquent taxpayers.
(Ord. BG93-36, 8/17/93; Ord. BG2002-13, 3/19/2002; Ord. BG2016-49, 1/3/2017; Ord. BG2019-36, 8/20/2019)
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* Subchapter 11-7 was adopted by Ord. BG89-55 on November 14, 1989. Since that time and by act (Senate Bill 372) of the 2000 Kentucky General Assembly, the provisions of the KRS 99.751 to 99.711, by which the Hartland Taxing District was established, have been repealed.
See KRS 66.680 to 65.699 for provisions regarding “Incremental Financing for Economic Development.”
* Editor’s Note: Subchapter 11-7 (Incremental Tax Revenue – Hartland Development Area) was repealed in its entirety by Ord. BG2019-36.