(A) (1) The due date for city taxes, commencing with the calendar year 2015 and thereafter, unless otherwise modified or changed, is established as October 15 and the delinquency date is established as October 16.
(2) If October 15 falls on a Saturday or Sunday, then the due date would be the next available business day.
(B) The above dates are fixed in accordance with provisions of KRS 132.285 which provides, in part, that the legislative body of any city adopting a county assessment may fix the due and delinquency dates for taxes and any other dates that will enable it effectively to adopt the county assessment, notwithstanding any statutory provision to the contrary.
(1984 Code, § 97.02) (Ord. O-84-77, passed 6-30-1977; Ord. O-86-79, passed 8-23-1979; Ord. O-21-14, passed 9-9-2014; Ord. O-33-15, passed 8-25-2015)