CHAPTER 35: TAXATION
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:
   Vacant Property Review Commission, see §§ 32.180 through 32.185
AD VALOREM TAXES
§ 35.01 COUNTY ASSESSMENT ADOPTED.
   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)
§ 35.02 LEVY OF TAXES.
   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:
   Abandoned urban property tax, see §§ 35.30 through 35.36
§ 35.03 DISCOUNT.
   (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)
§ 35.04 PENALTY; INTEREST; LIEN.
   (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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