(A) The City Clerk shall, as early in the month of July as is practicable, but no later than August 15, make a list of all the tax bills remaining in whole or in part unpaid on the date due and payable. When the list of delinquent taxes is complete, the City Clerk shall verify this list by his or her oath, and file this list with the City Council, together with a certificate that the tax has been demanded as herein required and payment refused; and a failure to pay shall be deemed a refusal to pay. A false report or a failure to report by the City Clerk shall not invalidate subsequent proceedings for collection of the tax. The list of delinquent taxable properties shall contain the following:
(1) A description of the land, lot and street address computed and an appropriate designation of the owner of each tax bill;
(2) A statement indicating the amount of each delinquent tax bill, including the year, also the rate at which interest and penalties shall be;
(3) The name of the last known person appearing on the records of the collection in whose name the tax bills on such real estate were listed or charged for the preceding calendar year.
(B) All taxes due under this section and all fees, penalties and interest thereon are a personal debt of the taxpayer on the assessment date, from the time the tax becomes due until paid.
(C) For the purpose of enforcing the payment of delinquent taxes, the city reserves the right in all cases to file a lien against the applicable property for nonpayment, and to enforce collection of any tax bill due it by the procedure authorized by the provisions of KRS 91.484 to 91.527 and KRS Chapter 134, or as amended, for all fees.
(D) The City Clerk shall collect the taxes placed in his or her hands by the Council for collection, including without limitation, taxes on real property located within the city, license taxes and taxes paid by banks, building associations or other corporations. He or she shall on the first Monday in each month provide a report to the City Council, verified by his or her oath, detailing all taxes and other funds collected by him or her during the proceeding month. He or she shall upon receipt of any tax give his or her receipt therefor.
(E) All ad valorem taxes due and owing shall accrue interest at the rate of 12% per annum if not paid by the due date.
(1997 Code, § 222.103) (Am. Ord. passed 1-4-1988; Am. Ord. 2009-24, passed 1-4-2010; Am. Ord. 2010-07, passed 9-20-2010)