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(a) The city hereby 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 of the city as provided by KRS 132.285, and other applicable law. The finance director shall immediately notify the Kentucky Department of Revenue and the county property valuation administrator of this action.
(b) Pursuant to KRS 132.285, and other applicable law, the assessment dates, due dates, delinquency dates, and all other dates utilized in the assessment and collection of ad valorem taxes of the city shall conform to the corresponding dates for the county. The assessment determined for county tax purposes shall serve as a basis of all city levies for the fiscal year commencing on or after the county assessment date.
(c) The city hereby appoints the county as its agent, after September 1, 2005, to bill, enforce and collect the ad valorem taxes of the city through the Office of the County Sheriff. The terms of the agency shall be as set forth in an interlocal agreement between the city and the county, and subject to the administration thereof jointly by the County Judge-Executive and the City Manager.
(Ord. No. 1688, 9-26-05)