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)