(A) Except as provided herein, all ad valorem taxes levied by the city shall be collected by the City Clerk/Treasurer in the manner and upon the terms prescribed by law.
(B) When the bill has been declared delinquent, the City Clerk/Treasurer shall then proceed with the collection of the delinquent tax bills, penalty and interest as provided herein, and to enforce the payment of same by distraint or levy and sale of property as provided by law. The City Clerk/Treasurer will also report to the Council monthly the progress made in collecting delinquent taxes during the previous month. All enforcement and collection efforts shall comply with the requirements of KRS 92.810.
(C) Pursuant to KRS 91.487(6), if the city commences suit against any tract of land for the collection of taxes, then it shall be entitled to recover original taxes, interest, penalties and costs including attorney fees.
(D) All ad valorem taxes levied against motor vehicles and/or watercraft may be collected by the Clerk of the County Court. If such taxes are so collected, the city shall pay to the County Clerk such sum as provided by law.
(Prior Code, § 35.07) (Ord. 2011-08, passed 8-22-2011)