(A) The City of St. Matthews does hereby elect to use the Jefferson Co. Property Valuation Administration tax assessment of all real estate located in the city as of January 1, as the basis for ad valorem taxes for the city for the fiscal year ending June 30.
(B) An ad valorem tax for the fiscal year of the city ending June 30 is hereby levied and fixed at a rate specified by Ordinance 22-06 on each $100 of all real estate assessed for taxation and subject by said city under assessment date of January 1 as made by the Jefferson County Property Valuation Administrator.
(C) The Mayor or City Clerk shall cause the tax bills to be made out and sequentially numbered and mail tax bills from the assessment roles as certified on or before October 1.
(D) The payment of tax bills shall be made to the City of St. Matthews subject to the discounts and penalties listed below and the collection remedies provided by law:
(1) A discount of a rate specified by Ordinance 22-06 of the face amount of the bill shall be allowed if the tax is paid on or before October 31. Actual receipt or postmark shall determine the date of payment. Where the final date for payment is a Saturday, Sunday or legal holiday, the time period is automatically extended to the following date which is not a Saturday, Sunday or legal holiday. Postmark shall be conclusive evidence of time of receipt;
(2) The face amount of the bill shall be payable during November or December;
(3) In the event any owner fails to pay the taxes assessed against him prior to January 1, there is hereby levied as a penalty an amount equal to 10% of the tax payable plus interest from January 1, until paid at the rate of 1.5% per month or part thereof, compounded monthly, or $10 if the penalty and interest is less than that amount;
(4) All delinquent tax collection expenses incurred by the city, including lien filing and release fees, as well as cost of attorney fees for collection shall be deemed a penalty in addition to that specified in division (D)(3) above and shall be encompassed within the city's lien. For lien filing and release only, the attorney fee shall be $150. If there are additional collection costs, including, but not limited to initiating or responding to legal action, collection fees of an additional $150 per hour will be charged.
(5) The proceeds of such taxes, penalties, and interest are to be placed in the general fund of the City of St. Matthews and are to be used for the general operating purposes and expenses of the city such as the purchase of city supplies, purchase and maintenance of city property, street repair, garbage collection, police protection, and all other necessary and proper municipal functions as may be properly ordained or resolved by the City Council.
(Ord. 19-12, passed - - ; Am. Ord. 20-08, 9-22-20; Am. Ord. 21-07, passed 9-28-21; Am. Ord. 22-06, passed 9-27-22)