(A) Pursuant to KRS 132.285, the city elects to use the annual Kenton County assessment for property situated within the city as a basis of ad valorem tax levies ordered or approved by the City Council.
(B) The city shall also abide by the provisions of KRS 132.285 in its relationship with the Property Valuation Administrator of Kenton County.
(`77 Code, § 14-1) (Ord. 286-1982, passed 12-1-82)