(A) If any tax has remained delinquent for a period of three years, then the City Treasurer shall prepare a list, verify it, and deliver the list to the City Attorney. It shall be the duty of the City Attorney to diligently prosecute the collection of the delinquent tax, and he or she shall take the action necessary to protect the liens of the city for the tax. The City Council may from time to time direct the City Treasurer to deliver to the City Attorney any other bills as it deems necessary; however, any tax delinquent for a period of three years shall be turned over to the City Attorney without further order at any particular time.
(B) In addition to the tax, the city shall be entitled to collect all interest, penalties, fees, costs, reasonable attorney fees, and other expenses incurred by the city in the process of collecting the tax and the city shall have all rights as provided for by law, including, but not limited to, the rights set forth in KRS 134.420.
(C) The city shall have a lien for all delinquent taxes on all property subject to the taxation of the city, together with all penalties and interest that may have accrued thereon, which lien shall be superior to all other liens and encumbrances.
(1993 Code, § 54.07) (Ord. 6-07, passed 11-1-2006; Ord. 23-06, passed 9-6-2023)