Section
Ad Valorem Taxes
35.01 County assessment adopted
35.02 Levy of taxes
35.03 Discount
35.04 Penalty; interest; lien
35.05 Tax Administrator
35.06 Statutory authority
35.07 Exemption from tax
35.08 Property reassessment moratorium
Transient Room Tax
35.25 Tax imposed for tourism; collection of tax
35.26 Tax imposed for Eastern Kentucky Exposition Center
Abandoned Urban Property Tax
35.30 Definition
35.31 Tax rate
35.32 Abandoned urban property listing
35.33 Removal from list
35.34 Appeal
Restaurant Tax
35.45 Definitions
35.46 Restaurant tax
35.47 Reporting procedures to city
35.48 Reporting procedures for restaurants
35.49 Transfer of funds to Tourism and Convention Commission
35.50 Collection and enforcement
35.51 Information deemed confidential; penalty for disclosure; exceptions
35.52 City Tax Administrator; duties
35.53 Procedure for applying for refund or overpayment
35.54 Failure to file return; failure to pay the restaurant tax withheld; underpayment of amount due
35.99 Penalty
Cross-reference:
AD VALOREM TAXES
The Pike County assessment of property situated within this city, both real and personal, is hereby adopted.
(Ord. 0-90-025, passed 8-13-90; Am. Ord. 0-91-015, passed 8-26-91; Am. Ord. 0-92-013, passed 6-29-92; Am. Ord. 0-92-014, passed - -92; Am. Ord. 0-96-003, passed 5-30-96; Am. Ord. 0-97-001, passed 4-28-97; Am. Ord. 0-98-009, passed 4-27-98; Am. Ord. 0-2002-010, passed 9-9-02; Am. Ord. 0-2003-010, passed 9-8-03; Am. Ord. 0-2004-017, passed 10-11-04; Am. Ord. 0-2005-021, passed 9-26-05; Am. Ord. 0-2006-017, passed 10-9-06; Am. Ord. 0-2007-030, passed 10-9-07; Am. Ord. 0-2008-001, passed 1-14-08; Am. Ord. 0-2008-24, passed 10-13-08; Am. Ord. 0-2009-023, passed 9-28-09; Am. Ord. 0-2010-021, passed 9-27-10; Am. Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-032, passed 9-26-11; Am. Ord. 0-2012-024, passed 9-24-12; Am. Ord. 0-2013-029, passed 9-23-13; Am. Ord. 0-2015-011, passed 9-14-15; Am. Ord. 0-2016-019, passed 9-26-16; Am. Ord. 0-2017-29, passed 10-9-17; Am. Ord. O-2018-18, passed 8-13-18; Am. Ord. O-2019-19, passed 9-23-19; Am. Ord. O-2020-16, passed 10-12-20; Am. Ord. O-2021-24, passed 10-11-21; Am. Ord. O-2022-16, passed 10-10-22; Am. Ord. O-2023-14, passed 10-9-23)
For the purposes of providing funds for the general expenses and purposes of the City of Pikeville for the fiscal year from July 1, 2023 to June 30, 2024, the following taxes are levied and the revised collection schedule adopted:
(A) Upon all real estate within the city not specifically exempted from taxation, situated within the city, an amount of $0.15 per one hundred dollars ($100.00) of assessed value.
(B) A tax upon all tangible personal property and franchises, not specifically exempted from taxation, a tax of $0.15 per one hundred dollars ($100.00) of assessed value.
(Ord. 0-90-025, passed 8-13-90; Am. Ord. 0-91-015, passed 8-26-91; Am. Ord. 0-92-013, passed 6-29-92; Am. Ord. 0-92-014, passed - -92; Am. Ord. 0-94-001, passed 1-24-94; Am. Ord. 0-95-004, passed - - ; Am. Ord. 0-96-003, passed 5-30-96; Am. Ord. 0-97-001, passed 4-28-97; Am. Ord. 0-98-009, passed 4-27-98; Am. Ord. 0-99-006, passed 3-22-99; Am. Ord. 0-99-012, passed 10-25-99; Am. Ord. 0-2001-022, passed 8-27-01; Am. Ord. 0-2002-010, passed 9-9-02; Am. Ord. 0-2003-010, passed 9-8-03; Am. Ord. 0-2004-017, passed 10-11-04; Am. Ord. 0-2005-021, passed 9-26-05; Am. Ord. 0-2006-017, passed 10-9-06; Am. Ord. 0-2007-030, passed 10-9-07; Am. Ord. 0-2008-001, passed 1-14-08; Am. Ord. 0-2008-24, passed 10-13-08; Am. Ord. 0-2009-023, passed 9-28-09; Am. Ord. 0-2010-021, passed 9-27-10; Am. Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-032, passed 9-26-11; Am. Ord. 0-2012-024, passed 9-24-12; Am. Ord. 0-2013-029, passed 9-23-13; Am. Ord. 0-2015-011, passed 9-14-15; Am. Ord. 0-2016-019, passed 9-26-16; Am. Ord. 0-2017-29, passed 10-9-17; Am. Ord. O-2018-18, passed 8-13-18; Am. Ord. O-2019-19, passed 9-23-19; Am. Ord. O-2020-16, passed 10-12-20; Am. Ord. O-2021-24, passed 10-11-21; Am. Ord. O-2022-16, passed 10-10-22; Am. Ord. O-2023-14, passed 10-9-23)
Cross-reference:
(A) A discount of two percent (2%) of the total amount of the tax bill is hereby allowed upon all tax bills paid on or before November 13, 2023.
(B) The face amount of tax without discount or penalty shall be due for tax bills that are paid between November 14, 2023 and December 31, 2023.
(Ord. 0-90-025, passed 8-13-90; Am. Ord. 0-90-039, passed 12-27-90; Am. Ord. 0-91-015, passed 8-26-91; Am. Ord. 0-92-013, passed 6-29-92; Am. Ord. 0-92-014, passed - -92; Am. Ord. 0-95-004, passed - - ; Am. Ord. 0-96-003, passed 5-30-96; Am. Ord. 0-97-001, passed 4-28-97; Am. Ord. 0-98-009, passed 4-27-98; Am. Ord. 0-99-006, passed 3-22-99; Am. Ord. 0-99-012, passed 10-25-99; Am. Ord. 0-2000-017, passed 9-25-00; Am. Ord. 0-2001-022, passed 8-27-01; Am. Ord. 0-2002-010, passed 9-9-02; Am. Ord. 0-2003-010, passed 9-8-03; Am. Ord. 0-2004-017, passed 10-11-04; Am. Ord. 0-2005-021, passed 9-26-05; Am. Ord. 0-2006-017, passed 10-9-06; Am. Ord. 0-2007-030, passed 10-9-07; Am. Ord. 0-2008-001, passed 1-14-08; Am. Ord. 0-2008-24, passed 10-13-08; Am. Ord. 0-2009-023, passed 9-28-09; Am. Ord. 0-2010-021, passed 9-27-10; Am. Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-032, passed 9-26-11; Am. Ord. 0-2012-024, passed 9-24-12; Am. Ord. 0-2013-029, passed 9-23-13; Am. Ord. 0-2015-011, passed 9-14-15; Am. Ord. 0-2016-019, passed 9-26-16; Am. Ord. 0-2017-29, passed 10-9-17; Am. Ord. O-2018-18, passed 8-13-18; Am. Ord. O-2019-19, passed 9-23-19; Am. Ord. O-2020-16, passed 10-12-20; Am. Ord. O-2021-24, passed 10-11-21; Am. Ord. O-2022-16, passed 10-10-22; Am. Ord. O-2023-14, passed 10-9-23)
(A) A penalty of five percent (5%) of the total amount of the tax bills paid in full between January 1, 2024 and January 31, 2024 shall be imposed and collected.
(B) A penalty of twenty-one percent (21%) of the total amount of the tax bills paid in full after January 31, 2024 shall be imposed and collected.
(C) Certificates of delinquency in addition to the above stated penalties shall bear interest from January 1, 2024 until collected at the rate of twelve percent (12%) per annum and interest on a fractional month shall be counted as an entire month.
(D) A lien upon both the real and personal property of the delinquent taxpayer shall exist in favor of the city from the date the taxes are due until paid in full for the amount of the taxes, interest, penalties, cost of collection and attorney fees.
(E) The city is entitled to collect a reasonable attorney fee and costs from the taxpayer in the event that collection of any delinquent tax bill is referred to a licensed attorney for collection which amount will become part of the lien upon the property provided for herein.
(Ord. 0-90-025, passed 8-13-90; Am. Ord. 0-90-039, passed 12-27-90; Am. Ord. 0-91-015, passed 8-26-91; Am. Ord. 0-92-013, passed 6-29-92; Am. Ord. 0-92-014, passed - -92; Am. Ord. 0-95-004, passed - - ; Am. Ord. 0-95-004, passed - -95; Am. Ord. 0-96-003, passed 5-30-96; Am. Ord. 0-97-001, passed 4-28-97; Am. Ord. 0-98-009, passed 4-27-98; Am. Ord. 0-99-006, passed 3-22-99; Am. Ord. 0-99-012, passed 10-15-99; Am. Ord. 0-2000-017, passed 9-25-00; Am. Ord. 0-2001-022, passed 8-27-01; Am. Ord. 0-2002-010, passed 9-9-02; Am. Ord. 0-2003-010, passed 9-8-03; Am. Ord. 0-2004-017, passed 10-11-04; Am. Ord. 0-2005-021, passed 9-26-05; Am. Ord. 0-2006-017, passed 10-9-06; Am. Ord. 0-2007-030, passed 10-9-07; Am. Ord. 0-2008-001, passed 1-14-08; Am. Ord. 0-2008-24, passed 10-13-08; Am. Ord. 0-2009-023, passed 9-28-09; Am. Ord. 0-2010-021, passed 9-27-10; Am. Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-032, passed 9-26-11; Am. Ord. 0-2012-024, passed 9-24-12; Am. Ord. 0-2013-029, passed 9-23-13; Am. Ord. 0-2015-011, passed 9-14-15; Am. Ord. 0-2016-019, passed 9-26-16; Am. Ord. 0-2017-29, passed 10-9-17; Am. Ord. O-2018-18, passed 8-13-18; Am. Ord. O-2019-19, passed 9-23-19; Am. Ord. O-2020-16, passed 10-12-20; Am. Ord. O-2021-24, passed 10-11-21; Am. Ord. O-2022-16, passed 10-10-22; Am. Ord. O-2023-14, passed 10-9-23)
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