(A) On the first business day of March 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 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 April 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 the City Attorney has been directed to file suit on the bill unless payment in full is made and that the person, in the event of suit, shall be liable for attorney's fees and court costs in addition to the amount of the bill with interest and penalty. A copy of each such letter shall go to the City Clerk.
(C) The fee of the City Attorney shall be $5 for each letter written pursuant to division (B) hereof which shall be paid to the City Attorney by the city. Such fee shall be added to bills of each person to which a letter is so written and collected at the time such bill is paid. Except as provided in division (F) hereof the City Attorney shall receive no further fee with respect to any bill prior to the filing of the suit hereinafter provided for.
(D) On the first business day of July of each year, the City Clerk shall update the list provided for in division (A) hereof by deleting therefrom all bills which are paid in full and noting thereon all the amounts owing as of such date on all bills on which a partial payment has been received. The City Clerk shall certify to the City Attorney the accuracy of such updated list to the best of the Clerk's knowledge or belief.
(E) Promptly upon receipt of the updated certified list provided for in division (D) hereof, the City Attorney shall file suit under the provisions of KRS 91.484 through 91.527 or other statutory remedy as the City Attorney may select, to enforce collection of all bills included on such updated certified list. The City Attorney shall diligently pursue the suit to judgment and enforcement of such judgment.
(1) After the suit is filed, the fee of the City Attorney shall be an amount equal to one-third of all amounts, including interest and penalty, collected on all bills included in the suit or $150 for each parcel of real estate included in the suit, whichever is greater, whether such amounts owing or such bills are paid prior to judgment or collected after judgment. The fee, as authorized by statute, shall be added to the total amount of each bill, including interest and penalty, and shall be collected at the time such bill is collected. In addition to such fee, the prorated amount of the court costs incurred by the city in connection with the suit shall be added to the total amount of each bill and shall be collected at the time the bill is collected.
(2) At the time such suit is filed, the City Clerk shall pay the City Attorney an advance toward his fee in the amount of $1,000 or an amount equal to one-third of the total delinquent taxes and assessments plus interest and penalty shown on the updated, certified list, whichever is the lesser. The advance shall be reimbursed to the city by the City Attorney, from the first fees collected on the bills included in the suit.
(3) In addition to the fee the city shall advance all court costs required to be paid incident to the suit.
(F) In the event suit is brought by some person, firm, or corporation other than the city, to which the city is made a party, in which the City Attorney defends the city and which results in the collection of city taxes or assessments, the City Attorney shall receive a fee in an amount equal to one-third of the total amount so collected for such taxes or assessments, including interest and penalty thereon.
(Ord. O-3-83, passed 1-25-83)