§ 115.03 LIEN IMPOSED.

   The city shall have a lien for taxes upon any and all property subject to the tax imposed by these sections, which lien shall be superior to all encumbrances prior or subsequent.

(Ord. 1996-12, passed 8-12-96)

§ 115.04 USE OF FUNDS.

   All moneys collected pursuant to these sections 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.

(Ord. 1996-12, passed 8-12-96)

§ 115.99 PENALTY.

   All taxes due in accordance with these sections which are not paid before June 30, 1997, for tax year 1996, or which are not paid before January 31, for all subsequent tax years shall be deemed delinquent and shall be subject to a penalty consistent with the Uniform Civil Penalty Act, KRS 131.180 et seq. and shall bear interest at the tax interest rate or any successor provision therefor.

(Ord. 1996-12, passed 8-12-96)