(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)
(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)
(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)
(D) A 10% penalty shall be imposed on all unpaid property tax bills as of December 1, 2022, 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)
(E) A simple interest rate of 6% per annum shall be imposed on all unpaid property tax bills as of January 1, 2023 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)
(F) The city may publish, according to law, on or about April 1, 2023, 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)
(G) Effective January 1, 2023, 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)
(H) Effective January 1, 2023, 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)
(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, 2023, 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)
(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)