(A) Under authority contained in KRS 132.285, the Metro Government adopts January 1 as the annual assessment date for all personal property subject to ad valorem tax by the Metro Government, and elects to use the annual assessment of the Jefferson County Property Valuation Administrator as a basis for all Metro Government personal property taxes for the fiscal year 1962-1963 and for each year thereafter.
(B) Under this statute, the Metro Government adopts January 1 as the annual assessment date for all real property and improvements therein subject to ad valorem tax by the Metro Government, and elects to use the annual assessment of the Jefferson County Property Valuation Administrator as a basis for all Metro Government real property taxes for the fiscal year 1952-1953 and for each year thereafter.
(C) No provision of this subchapter is intended to affect the fiscal year, tax levy date, due date, or delinquency dates for ad valorem taxation in the Metro Government. All such dates shall remain as presently established.
(1999 Lou. Code, § 96.01) (Lou. Ord. No. 27-1962, approved 3-14-1962; Lou. Metro Am. Ord. No. 217-2007, approved 10-15-2007)