The City of Hazard hereby provides for the assessment of all real and personal property within the City of Hazard that is subject to taxation for the taxable year which begins on January 1 and ends on December 31, by the use of the property value assessment through the Property Valuation Administrator of Perry County, Kentucky.
(A) Tax rate. The following ad valorem taxes for the taxable year are hereby levied, assessed and imposed by and for the City of Hazard, upon all of the real property and personal property within the City of Hazard that is subject to taxation thereby, and the owners thereof, jointly and severally:
(1) An ad valorem tax on real property, at the rate of $0.311 for each $100 of the value thereof, as assessed pursuant to the terms and provisions of this section.
(B) Tax notification and payment. The taxes levied pursuant to the terms of this ordinance shall mailed to the address of the property owners listed as the in care of tax matters address in Perry County PVA office or otherwise discovered. The property tax bill shall be paid in full, with no partial payments or installment payment plans accepted, by December 31st to the City Clerk via check or cash in City Hall, 1st floor. The city will charge a return check fee and pursue a lawful means of collection if the taxpayer’s check is returned.
(C) Tax due date, penalty and interest. If the property tax bill of the current assessment year is paid in full within the first 30 days of issuance of the assessment bill then, the property tax bill shall be subject to a discount of 2%, thereafter, the property tax bill, paid in full by December 31 of the assessment year, is paid at the amount reflected on the tax bill without discount or penalty. Taxes paid in full between January 1 and January 31 of the year following the assessment year shall be subject to a penalty of 5% of the taxes due and unpaid. Taxes paid after January 31 of the year following the assessment year shall be subject to a penalty of 10% of the taxes due and unpaid, plus interest at a rate of 12% per annum and costs of the collection process.
(D) Delinquency. The ad valorem taxes for the current assessment year upon real or personal property shall be delinquent if not paid by January 1, which begins the next assessment year.
(E) Publication of delinquency list. City of Hazard may publish a list of uncollected delinquent taxes levied under § 181 of the Kentucky Constitution, showing the name of and the amount due from each delinquent taxpayer, to be advertised by newspaper publication. In addition to all other stated fees and costs, a fee equal to the prorated cost of publication per taxpayer per publication may be added to the amount of each tax claim published as publication costs.
(F) Lien. A lien upon all the real and personal property of the delinquent taxpayer shall exist in favor of the City from the date the taxes are due, December 31. The lien is superior to all other liens, except a lien for state and county taxes which are equal in rank. The lien shall be for the amount of the taxes, interest, penalties, fees, commissions, charges, cost of collection process, court costs, attorney fees and other expenses incurred by reason of delinquency in payment of the tax lien, tax claim certificate of delinquency, personal property certificate of delinquency, or in the process of collecting any of them. A lien, certificate of delinquency or personal property certificate of delinquency shall bear simple interest at 12% per annum. Interest shall be calculated in subsequent months on the outstanding balance of the base amount until paid, a fraction of a month shall be counted as an entire month.
(G) Collection of tax. The city may collect the delinquent tax by enforcing the lien through an action filed in the Perry County Circuit Court to obtain judgment by the sale of the land and personal judgment against the delinquent taxpayer for all tax owed and costs incurred. The lien shall continue in force until the lien is judicially terminated. In addition to enforcement by judicial sale of the property, the city may enforce collection of any delinquent tax by any lawful remedy for the recovery of debt.
(H) Payment of tax lien.
(1) Prior to the city filing an action to collect the delinquent tax, any taxing authority, company, or person, owning, having an interest, claiming title, claiming a right or having a lien upon any tract of land or lot contained in the city’s records of delinquent tax, with or without liens, may release the debt by paying the taxes due the city, together with interest, penalties and costs, as stated herein, from the date of delinquency until paid in full.
(2) If a lawsuit has been commenced by the City for the collection of delinquent taxes, in order to have the lien released before judgment, the tax, interest, costs of the collection process, attorneys’ fees and all necessary costs incurred in the court where the suit is pending shall pay to the city and the city shall account to the clerk of the court in which the suit is filed for the costs so collected.
(I) Use of tax proceeds. The taxes levied and collected pursuant to the terms hereof shall be deposited in the general fund of the City of Hazard, and appropriated and used for the general operating expenses thereof and as directed by vote of the Commissioners of the city.
(J) Validity. The provisions of this section are severable, and the invalidity of any provision of this section shall not affect the validity of any other provision thereof, and such other provisions shall remain in full force and effect as long as they remain valid in the absence of those provisions determined to be invalid.
(Ord. 2016-04, passed 9-21-15; Am. Ord. 2017-01, passed 8-15-16; Am. Ord. 2018-04, passed 8-2-17; Am. Ord. 2019-1, passed 8-10-18; Am. Ord. 2019-06, passed 6-25-19; Am. Ord. 2020-13, passed 6-29- 20)