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REAL PROPERTY TAX
There shall be imposed, levied and collected by the city under KRS 92.070 through 92.520, 92.530, and 92.640, on each one hundred dollars ($100) valuation of real property, within the corporate limits of the city, liable for taxation, and not exempt from municipal taxation, under the laws of the Commonwealth and Constitution, as assessed by the County Tax Assessor, corrected by its Board of Supervisors, and returned to the City Council, a sum to be determined each year by the City Council on each one hundred dollars ($100) of property listed, valued, and corrected, as follows:
(A) For the General Revenue Fund, the sum determined yearly by City Council.
(B) The funds so realized, as herein provided, shall be used for no other purpose.
(Am. Ord. 1995-9-4, passed 10-12-95) Penalty, see § 10.99
Cross-reference:
See Table of Special Ordinances V for rates
The City Clerk shall make out the necessary tax bills in a stub-book furnished by the City Council; he shall take the receipt from the City Treasurer after turning over the tax bills, and make a list of the number of tax bills and the aggregate amount thereof, and the tax bills shall show each item of taxation, the value thereof, and the tax imposed. The City Clerk shall mail the tax bills to residents on or about October 31st of each year.
(Ord. 1995-9-4, passed 10-12-95; Am. Ord. 2010-06-01, passed 7-8-10)
The tax levied and imposed by this subchapter shall be due and payable in the Office of the City Treasurer, City Building, Mall Road, Crestview Hills, Kentucky, on the first day of November, and the City Treasurer shall collect all taxes and shall correctly account for same to the City Council.
(Ord. 1995-9-4, passed 10-12-95)
(A) On or before the first business day in February of the past due year, it shall be the duty of the City Treasurer to mail written notice to delinquent property owners, said notices shall recite that the taxes are due and unpaid and are in his hands for collection and payment, and are in default of payment on and after the first day of January of the past due year, and that a penalty, as set forth by law and this chapter shall be attached. On or before the first business day in April of the past due year, the City Treasurer shall send a second notice to the delinquent property owner.
(B) Tax bills shall be endorsed by the City Treasurer, and all tax bills remaining in his hands on the first day of January of the past due year, shall be endorsed by him as delinquent, and returned to the City Council, as the City Council may direct on the first regular meeting in January.
(C) The City Council shall thereupon order the City Treasurer to proceed to attach a penalty of ten percent (10%) to each tax bill that is delinquent and such delinquent tax bills shall carry a twelve percent (12%) interest per annum charge until paid. The City Council shall order the City Treasurer to turn over to the Tax Collector, the delinquent tax bills and receive a receipt therefor.
(D) The City Clerk shall note in the minutes of the first regular meeting for the following year, the total amount so collected by the City Treasurer, and the City Treasurer shall make a full and complete settlement for all taxes collected by him for the current year, that were placed in his hands for collection, at the first regular meeting of the City Council to be held in January.
(E) In addition to taxes, penalties and interest, the city may collect from the delinquent property owner the full amount of the city’s attorney fees, or any other fees or costs expended by the city towards the collection of delinquent taxes.
(Ord. 1995-9-4, passed 10-12-95; Am. Ord. 1996-9-2, passed 10-10-96; Am. Ord. 2010-06-01, passed 7-8-10)
(A) On the first business day in May of each year the City Clerk shall prepare and deliver to the City Attorney a list of all delinquent real estate taxes and assessments, such list shall contain the following:
(1) A description of the land and improvements as shown on the tax bill or assessment bill, including the street address of the land.
(2) A statement of the amount of each tax or assessment bill upon such parcel, including all tax or assessment bills thereon which are delinquent, the year for which the tax or assessment was assessed, and the date from which and the rate at which interest and penalties shall be computed.
(3) The name of the last known person appearing on the records of the City Clerk in whose name the tax bills on such real estate were listed or charged for the year preceding the calendar year in which such list is filed.
(4) A photocopy of each such tax or assessment bill shall be attached to the list.
(B) On or before the first business day of June of each year the City Attorney shall write a letter to each person in whose name a bill is listed on the list so supplied by the City Clerk. Such letter shall demand payment of bill with interest, penalty and costs and inform the person that a lien will be filed by the city on the property.
(C) On or before June 7th of each year, the City Attorney will prepare and file notices of delinquent city tax liens on all properties which remain delinquent.
(D) On or before the first business day in July the City Attorney shall send notice to all delinquent taxpayers that taxes are due for a second year. If the delinquent tax bill is for commercial property the City Attorney shall inform the property owner that foreclosure procedures may take place by January of the following calendar year. If the delinquent bill is for non-commercial property and amount in arrears exceeds three thousand dollars ($3,000) then notice will alert the property owner that foreclosure procedures may take place in January of the following calendar year.
(E) All non-commercial property with taxes that have been delinquent for three (3) years may have a foreclosure complaint filed by the City Attorney.
(Ord. 2010-06-01, passed 7-8-10)
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