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Murray, KY Code of Ordinances
CITY OF MURRAY, KENTUCKY CODE OF ORDINANCES
CITY OFFICIALS
ADOPTING ORDINANCES
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC UTILITIES
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
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TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
§ 96.01 COUNTY ASSESSMENT ADOPTED.
   (A)   Pursuant to authority granted by KRS Chapter 132, the city shall for the purposes of levy and assessment of property taxes adopt and use the annual county assessment for property situated within the city as a basis for ad valorem tax levies.
   (B)   The assessment as finally determined for county tax purposes shall serve the city as a basis of all city levies for the first fiscal year commencing after the county assessment date.
   (C)   The assessment dates for the city shall conform to the corresponding dates for the county and the time of January 1 is fixed for levying the city tax rate and the fiscal year is established as being from July 1 through June 30.
(Ord. 290, passed 12-21-56; Am. Ord. 745, passed 1-14-82)
Statutory reference:
   Adoption of county assessment, see KRS 132.285
§ 96.02 DUE DATES, DELINQUENCIES, AND INTEREST RATES.
   All general and ad valorem taxes due city each year hereafter shall be due and payable on July 1 of each year. If such taxes are not paid by December 1 each year, they shall be declared delinquent and a penalty of 10% thereof is assessed. If such taxes be not paid by January 1 of the year following their due date, interest at the rate of 6% per annum shall be added to the amount of the tax and the penalty.
(Ord. 442, passed 12-23-65; Am. Ord. 2002-1289, passed 9-26-02)
§ 96.03 AD VALOREM TAX.
   (A)   An ad valorem tax rate of $0.2946 is hereby levied on each $100 valuation of real estate property, including franchise real property, in the city, subject to taxation, for the operation of the city general fund.
(Ord. 95-1059, passed 9-28-95; Am. Ord. 96-1084, passed 9-26-96; Am. Ord. 97-1123, passed 9-11-97; Am. Ord. 98-1160, passed 9-24-98; Am. Ord. 99-1193, passed 8-26-99; Am. Ord. 2001-1256, passed 10-11-01; Am. Ord 2002-1288, passed 9-26-02; Am. Ord. 2003-1324, passed 9-11-03; Am. Ord. 2004-1357, passed 9-23-04; Am. Ord. 2005-1389, passed 9-8-05; Am. Ord. 2006-1419, passed 9-14-06; Am. Ord. 2007-1446, passed 9-23-07; Am. Ord. 2008- 1472, passed 9-25-08; Am. Ord. 2009-1489, passed 9-24-09; Am. Ord. 2010-1516, passed 9-23-10; Am. Ord. 2011-1549, passed 9-22- 11; Am. Ord. 2012-1588, passed 9-27-12; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014- 1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26-19; Am. Ord. 2020-1800, passed 10-8- 20; Am. Ord. 2021-1814, passed 9- 23-21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)
   (B)   An ad valorem tax rate of $0.2946 is hereby levied on each $100 valuation of tangible personal property, including franchise tangible personal property, in the city, subject to taxation for operation of the city general fund.
(Ord. 95-1059, passed 9-28-95; Am. Ord. 96-1084, passed 9-26-96; Am. Ord. 97-1123, passed 9-11-97; Am. Ord. 98-1160, passed 9-24-98; Am. Ord. 99-1193, passed 8-26-99; Am. Ord. 2000-1221, passed 8-24-00; Am. Ord. 2001-1256, passed 10-11-01; Am. Ord. 2002-1288, passed 9-26-02; Am. Ord. 2003-1324, passed 9-11-03; Am. Ord. 2004-1357, passed 9-23- 04; Am. Ord. 2005-1389, passed 9- 8-05; Am. Ord. 2006-1419, passed 9-14-06; Am. Ord. 2007-1446, passed 9-23-07; Am. Ord. 2008- 1472, passed 9-25-08; Am. Ord. 2009-1489, passed 9-24-09; Am. Ord. 2010-1516, passed 9-23-10; Am. Ord. 2011-1549, passed 9-22- 11; Am. Ord. 2012-1588, passed 9-27-12; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014- 1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26-19; Am. Ord. 2020-1800, passed 10-8- 20; Am. Ord. 2021-1814, passed 9- 23-21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)
   (C)   An ad valorem tax rate of $0.0165 is hereby levied on each $100 valuation of real estate and tangible personal property, including franchises real estate and personal property taxes, in the city subject to taxation, for the funding of active pensioners, the Police and Firemen’s Pension Fund.
(Ord. 95-1059, passed 9-28-95; Am. Ord. 96-1084, passed 9-26-96; Am. Ord. 97-1123, passed 9-11-97; Am. Ord. 98-1160, passed 9-24-98; Am. Ord. 99-1193, passed 8-26-99; Am. Ord. 2000-1221, passed 8-24-00; Am. Ord. 2001-1256, passed 10-11-01; Am. Ord. 2002-1288, passed 9-26-02; Am. Ord. 2003-1324, passed 9-11-03; Am. Ord. 2004-1357, passed 9-23-04; Am. Ord. 2005-1389, passed 9-8- 05; Am. Ord. 2006-1419, passed 9-14-06; Am. Ord. 2007-1446, passed 9-23-07; Am. Ord. 2008- 1472, passed 9-25-08; Am. Ord. 2009-1489, passed 9-24-09; Am. Ord. 2010-1516, passed 9-23-10; Am. Ord. 2011-1549, passed 9-22- 11; Am. Ord. 2012-1588, passed 9-27-12; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014- 1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26-19; Am. Ord. 2021-1814, passed 9-23- 21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)
   (D)   A 10% penalty shall be imposed on all unpaid property tax bills as of December 1, 2023, which shall be in addition to the actual amount of ad valorem tax.
(Ord. 95-1059, passed 9-28-95; Am. Ord. 96-1084, passed 9-26-96; Am. Ord. 97-1123, passed 9-11-97; Am. Ord. 98-1160, passed 9-24-98; Am. Ord. 99-1193, passed 8-26-99; Am. Ord. 2000-1221, passed 8-24-00; Am. Ord. 2001-1256, passed 10-11-01; Am. Ord. 2002-1288, passed 9-26-02; Am. Ord. 2003-1324, passed 9-11-03; Am. Ord. 2004-1357, passed 9-23- 04; Am. Ord. 2005-1389, passed 9- 8-05; Am. Ord. 2006-1419, passed 9-14-06; Am. Ord. 2007-1446, passed 9-23-07; Am. Ord. 2008- 1472, passed 9-25-08; Am. Ord. 2009-1489, passed 9-24-09; Am. Ord. 2010-1516, passed 9-23-10; Am. Ord. 2011-1549, passed 9-22- 11; Am. Ord. 2012-1588, passed 9-27-12; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014- 1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26-19; Am. Ord. 2020-1800, passed 10-8- 20; Am. Ord. 2021-1814, passed 9- 23-21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)
   (E)   A simple interest rate of 6% per annum shall be imposed on all unpaid property tax bills as of January 1, 2024 with unpaid property tax bills continuing to bear this interest rate until date of payment.
(Ord. 95-1059, passed 9-28-95; Am. Ord. § 97-1123, passed 9-11-97; Am. Ord. 98-1160, passed 9-24-98; Am. Ord. 99-1193, passed 8-26-99; Am. Ord. 2000-1221, passed 8-24-00; Am. Ord. 2001-1256, passed 10-11-01; Am. Ord. 2002-1289, passed 9-26-02; Am. Ord. 2003-1324, passed 9-11-03; Am. Ord. 2004-1357, passed 9-23-04; Am. Ord. 2005-1389, passed 9-8-05; Am. Ord. 2006-1419, passed 9-14-06; Am. Ord. 2007-1446, passed 9-23- 07; Am. Ord. 2008-1472, passed 9-25-08; Am. Ord. 2009-1489, passed 9-24-09; Am. Ord. 2010-1516, passed 9-23- 10; Am. Ord. 2011-1549, passed 9-22-11; Am. Ord. 2012-1588, passed 9-27-12; Am. Ord. 2013-1592, passed 10-25-12; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014-1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019- 1783, passed 9-26-19; Am. Ord. 2020-1800, passed 10-8-20; Am. Ord. 2021-1814, passed 9-23-21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)
   (F)   The city may publish, according to law, on or about April 1, 2024, a list of delinquent property tax statements, and in addition to penalties and interest hereto imposed, a five dollar ($5) publication charge, per publication, shall be added to each published property tax statement.
(Ord. 95-1059, passed 9-28-95; Am. Ord. 96-1084, passed 9-26-96; Am. Ord. 97-1123, passed 9-11-97; Am. Ord. 98-1160, passed 9-24-98; Am. Ord. 99-1193, passed 8-26-99; Am. Ord. 2000-1221, passed 8-24-00; Am. Ord. 2001-1256, passed 10-11-01; Am. Ord. 2002-1288, passed 9-26-02; Am. Ord. 2003-1324, passed 9-11-03; Am. Ord. 2004-1357, passed 9-23- 04; Am. Ord. 2005-1389, passed 9- 8-05; Am. Ord. 2006-1419, passed 9-14-06; Am. Ord. 2007-1446, passed 9-23-07; Am. Ord. 2008-1472, passed 9-25-08; Am. Ord. 2009-1489, passed 9-24-09; Am. Ord. 2010-1516, passed 9-23- 10; Am. Ord. 2012-1588, passed 9-27-12; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014-1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26- 19; Am. Ord. 2020-1800, passed 10-8-20; Am. Ord. 2021-1814, passed 9-23-21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)
   (G)   Effective January 1, 2024, a tax rate of $0.3635 shall be levied on each one hundred dollars ($100) of vehicle and watercraft assessment in the city for the operation of the city general fund.
(Ord. 95-1058, passed 9-28-95; Am. Ord. 96-1083, passed 9-12-96; Am. Ord. 97-1125, passed 9-11-97; Am. Ord. 98-1162, passed 9-24-98; Am. Ord. 99-1195, passed 8-26-99; Am. Ord. 2000-1223, passed 8-24-00; Am. Ord. 2001-1256, passed 10-11-01; Am. Ord. 2002-1290, passed 9-26-02; Am. Ord. 2003-1319, passed 8-28-03; Am. Ord. 2004-1358, passed 9-23- 04; Am. Ord. 2005-1388, passed 9- 8-05; Am. Ord. 2006-1420, passed, 9-14-06; Am. Ord. 2007-1447, 9- 23-07; Am. Ord. 2008-1473, passed 9-25-08; Am. Ord. 2009-1490, passed 9-24-09; Am. Ord. 2010-1517, passed 9-23-10; Am. Ord. 2011-1550, passed 9-22- 11; Am. Ord. 2012-1589, passed 9-27-12; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014-1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26- 19; Am. Ord. 2020-1800, passed 10-8-20; Am. Ord. 2021-1814, passed 9-23-21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)
   (H)   Effective January 1, 2024, a tax rate of $0.0165 shall be levied on each $100 of vehicle and watercraft assessment in the city for the funding of active pensioners, Police and Fireman's Pension Fund.
(Ord. 95-1058, passed 9-28-95; Am. Ord. 96-1083, passed 9-12-96; Am. Ord. 97-1125, passed 9-11-97; Am. Ord. 98-1162, passed 9-24-98; Am. Ord. 99-1195, passed 8-26-99; Am. Ord. 2000-1223, passed 8-24-00; Am. Ord. 2001-1256, passed 10-11-01; Am. Ord. 2002-1290, passed 9-26-02; Am. Ord. 2003-1319, passed 8-28- 03; Am. Ord. 2004-1358, passed 9- 23-04; Am. Ord. 2005-1388, passed 9-8-05; Am. Ord. 2006-1420, passed 9-14-06; Am. Ord. 2007- 1447, 9-23-07; Am. Ord. 2008- 1473, passed 9-25-08; Am. Ord. 2009-1940, passed 9-24-09; Am. Ord. 2010-1517, passed 9-23-10; Am. Ord. 2012-1589, passed 9-27-12; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014-1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26- 19 passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26-19; Am. Ord. 2020-1800, passed 10-8- 20; Am. Ord. 2021-1814, passed 9- 23-21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)
   (I)   Upon adoption of divisions (G) and (H) of this section, the city is hereby authorized to certify to the Department of Property Taxation, Revenue Cabinet, Frankfort, Kentucky, the total tax rate of $0.3800 to be levied on January 1, 2024, Motor Vehicle and Watercraft Valuations.
(Am. Ord. 2006-1420, passed 9-14-06; Am. Ord. 2007-1447, passed 9-23-07; Am. Ord. 2009-1940, passed 9-24-09; Am. Ord. 2012-1589, passed 9-27-12; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014-1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019- 1783, passed 9-26-19 passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26-19; Am. Ord. 2020-1800, passed 10-8- 20; Am. Ord. 2021-1814, passed 9-23-21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)
   (J)   In the event the city is required to undertake litigation to collect any unpaid property taxes, then the city shall recover its attorney fees and court costs as part of the unpaid taxes.
(Ord. 95-1058, passed 9-28-95; Am. Ord. 96-1083, passed 9-12-96; Am. Ord. 97-1125, passed 9-11-97; Am. Ord. 98-1162, passed 9-24-98; Am. Ord. 2000-1223, passed 8-24-00; Am. Ord. 2001-1256, passed 10-11-01; Am. Ord. 2002-1290, passed 9-26-02; Am. Ord. 2003-1326, passed 9-25-03; Am. Ord. 2013-1619, passed 10-24-13; Am. Ord. 2014-1646, passed 10-23-14; Am. Ord. 2015-1677, passed 10-22-15; Am. Ord. 2016-1713, passed 9-22-16; Am. Ord. 2017-1745, passed 9-28-17; Am. Ord. 2018-1754, passed 4-26-18; Am. Ord. 2018-1761, passed 9-27-18; Am. Ord. 2019-1783, passed 9-26-19; Am. Ord. 2021-1814, passed 9-23- 21; Am. Ord. 2022-1832, passed 9-29-22; Am. Ord. 2023-1854, passed 9-14-23)

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