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The city shall use the county property tax assessment as the basis for all city property tax levies, as provided by KRS 132.285, and the city shall pay to the County Tax Commissioner’s office $0.01-1/2 per $100 assessed as of January 1 of the year preceding the assessment date. The assessment date shall be January 1 of each year.
(1993 Code, § 3.16.010) (Ord. 65-7, passed - -)