§ 45.01 TAX ASSESSMENTS.

(A) The city elects to use the annual county assessment for property situated within the city as a basis of ad valorem tax levies ordered or approved by the Board of Commissioners, as provided by KRS 132.285.

(B) The assessment dates of the city shall conform to the corresponding dates for the county and the issuance of bills for the collection of taxes shall be August 1.

(1984 Code, § 97.01) (Ord. O-33-73, passed 4-12-1973)

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