For each calendar year, the assessment date for all property located within the corporate limits of the city shall be January 1, and the valuation of property subject to taxation shall be insofar as is applicable the same assessed value as assessed by the Grayson County Property Valuation Administrator, who shall receive the fees provided by law for furnishing such assessments to the city. To the extent applicable, the assessments provided by the State Department of Revenue, the State Board of Valuation and Assessment and Railroad Commission shall be adopted by this city.
(Ord. passed 8-5-85; Am. Ord. passed 10-23-92; Am. Ord. 93-10, passed 10-18-93; Am. Ord. 94-13, passed 11-21-94; Am. Ord. 95-1, passed 1-16-95; Am Ord. 95-11, passed 9-18-95; Am. Ord. 96-10, passed 8-19-96; Am. Ord. 97-13, passed 10-6-97; Am. Ord. 2014-08, passed 9-29-14; Am. Ord. 2015-08, passed 9-25-15; Am. Ord. 2016-13, passed 9-29-16; Am. Ord. 2017-13, passed 9-18-17; Am. Ord. 2018-18, passed 9-21-18; Am. Ord. 2019-13, passed 9-26-19; Am. Ord. 2020-16, passed 9- 21-20; Am. Ord. 2021-09, passed 9-20-21; Am. Ord. 2022-06, passed 9-22-22; Am. Ord. 2023-21, passed 9-5-23)
Statutory reference:
Use of county assessment by city, see KRS 132.285