CHAPTER 34: TAXATION
Section
   34.01   County assessment adopted
   34.02   Due date
   34.03   Delinquency
   34.04   Disposition of funds
   34.05   Ad valorem tax on property within city
§ 34.01 COUNTY ASSESSMENT ADOPTED.
   (A)   Pursuant to the authority granted in KRS 132.285, the city hereby adopts the annual Campbell County assessment for all real and personal property situated within the city as the basis of all ad valorem tax levies ordered or approved by the City Council.
   (B)   The assessment as finally determined for county tax purposes shall serve as the basis for all city levies for the fiscal year commencing after the assessment date.
(1992 Code, § 35.01)
§ 34.02 DUE DATE.
   All ad valorem taxes, except taxes on motor vehicles, shall become due on October 31.
(1992 Code, § 35.02) (Ord. 17-96, passed 11-5-1996; Ord. 22-2003, passed 10-21-2003)
§ 34.03 DELINQUENCY.
   (A)   All city taxes shall become delinquent on November 1 following their due dates.
   (B)   All delinquencies shall be subject to interest at the rate of 12% per annum and penalties at the rate of 10% on said taxable amount and calculated from November 1 of said tax year until paid in full. In addition to any tax and penalty assessed, the delinquent taxpayer shall also pay all costs and expenses incidental to any action by the city for collection of the delinquent tax bill including reasonable attorney’s fees.
(1992 Code, § 35.03) (Ord. 17-96, passed 11-5-1996; Ord. 22-2003, passed 10-21-2003)
§ 34.04 DISPOSITION OF FUNDS.
   All monies collected from the taxes levied in this chapter shall be paid into the General Fund of the city to be used for the payment of proper expenditures as determined by the City Council.
(1992 Code, § 35.04)
§ 34.05 AD VALOREM TAX ON PROPERTY WITHIN CITY.
   (A)   There shall be and is levied and assessed, an ad valorem tax in the amount of $1.42 per $1,000 for General Fund assessed valuation of all property, real or personal, assessed by the Property Valuation Administrator, reviewed and corrected, altered and returned by the Property Valuation Administrator of the city, also in corporate franchises assessed and returned to said city by the Department of Revenue of the commonwealth and certified by the State Auditor and State Tax Commissioner, together with any and all other property of any kind or description wherever situated which may be or is subject to taxation for municipal purposes in accordance with the authorities aforesaid.
   (B)   All ad valorem taxes assessed by the city shall be due on or before October 31 of the year they have been assessed and delinquent on November 1. All delinquencies shall be subject to interest at the rate of 12% per annum and penalties at the rate of 10% on said taxable amount and calculated from November 1 of said tax year until paid in full.
(1992 Code, § 35.05) (Ord. 8-91, passed 5-9-1991; Ord. 15-93, passed 6-24-1993; Ord. 34-94, passed 11-17-1994; Ord. 23-95, passed 6-24-1995; Ord. 13-96, passed 10-1-1996; Ord. 14-97, passed 9-2-1997; Ord. 12-98, passed 9-1-1998; Ord. 04-99, passed 10-5-1999; Ord. 07-2000, passed 9-19-2000; Ord. 09-2001, passed 10-2-2001; Ord. 09-2002, passed 11-19-2002; Ord. 22-2003, passed 10-21-2003; Ord. 10-2004, passed 9-21-2004; Ord. 11-2005, passed 9-20-2005; Ord. 09-2006, passed 9-19-2006; Ord. 9- 2007, passed 9-18-2007; Ord. 12-2008, passed 9-16-2008; Ord. 15-2009, passed 9-15-2009; Ord. 08-2010, passed 9-21-2010; Ord. 11-2011, passed 9-6-2011; Ord. 12-2012, passed 9-4-2012; Ord. 2013-14, passed 9-24-2013; Ord. 09-2014, passed 9-16-2014; Ord. 05-2015, passed 9-15-2015; Ord. 08-2016, passed 9-20-2016; Ord. 04-2017, passed 9-19-2017; Ord. 07-2018, passed 9-18-2018; Ord. 11-2019, passed 9-27- 2019; Ord. 09-2020, passed 9-15-2020; Ord. 06-2021, passed 9-16-2021; Ord. 08-2022, passed 9-20-2022; Ord. 10-2023, passed 9-19-2023)