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(A) Pursuant to the authority granted in KRS 132.285, the city hereby adopts the Jefferson County assessment for all real and personal property situated within the city as the basis of all ad valorem tax levies ordered or approved by the City Commission.
(B) The assessment as finally determined for county tax purposes shall serve as the basis for all city levies for the fiscal year commencing after the assessment date.
(Ord. 90-05, passed 12-21-92; Am. Ord. 93-05, passed 12-20-93; Am. Ord. 94-04, passed 11-21-94; Am. Ord. 95-05, passed 11-20-95; Am. Ord. 96-03, passed 11-18-96; Am. Ord. 97-03, passed 12-15- 97; Am. Ord. 98-02, passed 11-16-98; Am. Ord. 99-03, passed 12-28-99; Am. Ord. 00-02, passed 12- 18-00; Am. Ord. 2005-02, passed 12-12-05 )