(A) Anyone failing to pay the taxes during the period set forth in § 33.011 shall be deemed delinquent, and the bill shall have added thereto a penalty on the amount of the taxes in an amount equal to 10% between October 1 and October 31; and an amount equal to 25% after October 31. Interest shall accrue at the rate of 12% per annum from the due date until paid. The delinquent taxpayer shall also pay the costs of collection, including reasonable attorney fees, court costs and related expenses.
(B) The city has a lien upon the property assessed under the terms of this chapter for the taxes levied upon that property, and for all penalties, interest, fees, commissions, charges, and other expenses, including court costs and attorney’s fees as an additional penalty under KRS 90A.070(2), incurred by reason of delinquency in payment of the tax bill or in the process of collecting it. The lien has priority over all other obligations or liabilities for which the property is liable.
(Ord. 6, 2015, passed 5-11-2015; Ord. 12, 2018, passed 11-12-2018; Ord. 7, 2019, passed 8-12-2019; Ord. 5, 2020, passed 8-10-2020; Ord. 7, 2022, passed 8-8-2022; Ord. 8, 2023, passed 8-14-2023; Ord. 9, 2024, passed 8-12-2024)