(A) The subscriber fees levied herein shall be collected by the County Sheriff pursuant to KRS 75.450(8). The Sheriff shall be entitled to retain 4.25% of any subscriber fees collected pursuant to this subchapter.
(B) Each property owner within the area shall be required to pay the subscriber fees at the same time the property tax bill is due and payable. The subscriber fee shall not be divisible from the total amount owed by the property owner and the Sheriff shall not accept partial payments of the subscriber fee.
(C) The subscriber fees shall constitute a lien upon the property from the date of issuance until paid. Unpaid subscriber fees shall bear the same penalty as general state and county taxes.
(Ord. 310.4, passed 7-25-17)