(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)