(A) All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on January 1 following their due dates.
(B) (1) Any taxes not paid by the date when they become delinquent shall be subject to a penalty of 10% on the taxes due and unpaid. The delinquent taxpayer shall also pay all costs and expenses incidental to any action taken by the city for collection of the delinquent tax bill.
(2) From January 22 and beyond, the face amount of the bill plus 25% penalty, plus interest from January 1 at 1.5% per month compounded monthly, plus lien filing and attorney fees.
(3) All delinquent tax collection expenses incurred by the city, including attorney’s fees and cost of initiating legal action, shall be deemed a penalty in addition to that specified above and shall be encompassed within the city’s lien.
(C) Delinquent taxes shall be collectable under the provisions of the state law relating to the collection of delinquent taxes by cities of the sixth class.
(D) In accordance with the powers granted to cities in KRS 82.082 and based on the authority set out in KRS 91A.070(2), the city may add to tax bill arrearages owed for all taxes payable to the city the reasonable attorney fees owed to the attorney employed by the city to collect the taxes, whether by settlement or suit and said reasonable attorney fees shall be paid by the taxpayer at such time as taxes in arrears, interest and penalties are paid. Said attorney fees may be demanded and awarded by a court as an element of damage in actions for the recovery of taxes owed to the city.
(Ord. 5-1995, passed 5-11-95; Am. Ord. 3-2017, passed 8-17-17; Am. Ord. 3-2018, passed 7-19-18; Am. Ord. 2-2020, passed 8-20-20; Am. Ord. 3-2021, passed 6-17-21)