There is hereby levied an ad valorem tax of $0.292 for every $100 of the assessed valuation of all real estate and $0.292 for every $100 of the assessed valuation of all tangible personal property subject to taxation for municipal purposes and having a situs in the city as of the first day of January 2020 as listed in the Tax Administration in accordance with KRS 132.285.
(Ord. 3-1984, passed 10-4-84; Am. Ord. 011-87, passed 10-5-87; Am. Ord. 006-90, passed 10-1-90; Am. Ord. 005, passed - -93; Am. Ord. 004-95, passed 10-4-95; Am. Ord. 008, passed 10-7-96; Am. Ord. 2018-13, passed 10-3-18; Am. Ord. 2019-4, passed 10-14-19; Am. Ord. 03-2020, passed 10-5-20)
(A) All taxpayers who may owe taxes under § 37.01 shall pay the same to the city tax collector on or before November 30, 2020.
(B) Any taxpayer who pays his tax bill on or before the due date shall be allowed a discount of 2% of the total tax bill. Face value of bill is due by December 31, 2020.
(Ord. 3-1984, passed 10-4-84; Am. Ord. 011-87, passed 10-5-87; Am. Ord. 006-90, passed 10-1-90; Am. Ord. 005, passed - -93; Am. Ord. 004-95, passed 10-4-95; Am. Ord. 008, passed 10-7-96; Am. Ord. 2018-13, passed 10-3-18; Am. Ord. 2019-4, passed 10-14-19; Am. Ord. 03-2020, passed 10-5-20)
(A) All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on January 1 following their due dates.
(B) For tax bills of all taxpayers who fail to pay same on or before December 31, 2020, there shall be added by way of penalty, an amount equal to 5% from January 1, 2021 until January 31, 2021 and 21% per annum from February 1, 2021 until paid, and such delinquent taxpayer shall also pay all costs and expenses incidental to any action taken by the city for collection of such tax bill in accordance with KRS 91A.070.
(Ord. 3-1984, passed 10-4-84; Am. Ord. 011-87, passed 10-5-87; Am. Ord. 006-90, passed 10-1-90; Am. Ord. 005, passed - -93; Am. Ord. 004-95, passed 10-4-95; Am. Ord. 008, passed 10-7-96; Am. Ord. 03-2020, passed 10-5-20)
(A) All ad valorem taxes on motor vehicles and watercraft shall be assessed under a centralized tax system, and collected by the Hart County Clerk in accordance with KRS 132.287 and KRS 134.800.
(B) Ad valorem taxes on motor vehicles shall become due and delinquent as set forth in KRS 134.810 and any such taxes not paid by the date when they become delinquent shall be subject to the penalty and interest specified in KRS 134.810.
(Am. Ord. 010-87, passed 10-5-87; Am. Ord. 007-90, passed 10-1-90; Am. Ord. 006, passed 10-4-93; Am. Ord. 008-94, passed 10-5-94; Am. Ord. 005-95, passed 10-4-95; Am. Ord. 009, passed 10-7-96)
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