(A) If any tax bill remains unpaid through March 1, the City Clerk/Treasurer shall have the names of the delinquent taxpayers and the amounts due published in the local paper. Any taxpayer whose name is published in the paper shall be charged an additional fee of $5 to offset the cost of publication.
(B) After ten days of the publication, the City Clerk/Treasurer shall issue certificates of delinquency. After the certificates of delinquency are issued, the City Council shall retain an attorney to assist with the collection of the delinquent taxes.
(C) The attorney shall follow the same procedures set forth in KRS Chapter 134 relating to county attorneys in the collection of delinquent taxes.
(D) The attorney shall receive as compensation 25% of any funds collected, plus out-of-pocket expenses and court costs advanced by the attorney. Any charges, costs or expenses incurred by or charged by the attorney shall be added to the tax bill as additional charges.
(2002 Code, § 35.33) (Ord. 99-C-01, passed 3-12-1999)