(A) All city taxes, except ad valorem taxes on motor vehicles, shall become delinquent on January 1 following their due dates, or if the due date is at a date other than November 1, they shall become delinquent 30 days after the date they have become due, which shall be defined as the date the bill is mailed to the taxpayer.
(B) Any taxes not paid by the date when they become delinquent shall accrue interest at a rate of 12% per annum until satisfied in full by making payment to the City Clerk. The delinquent taxpayer shall also pay all costs and expenses incidental to any action taken by the city for collection of the delinquent tax bill.
(C) (1) The city does hereby adopt KRS 92.810 as a procedure for the collection of delinquent ad valorem taxes. In doing so, by reference KRS 91.484 through 91.527 are incorporated herein, as if copied at length as the statutes to be used in collecting the taxes.
(2) Nothing herein contained shall limit the city's ability to collect delinquent ad valorem taxes by any method contained in KRS Chapter 91 or 92 either now or in the future.
(3) Collections shall be in the manner now prescribed by the Property Evaluation Commissioner including discounts and penalties.
(Ord. passed 8-9-88)