§ 35.04 AD VALOREM TAXES ON MOTOR VEHICLES.
   (A)   All ad valorem taxes on motor vehicles shall be collected by the Jefferson County Clerk in accordance with KRS 134.800.
   (B)   Ad valorem taxes on motor vehicles shall become due and delinquent as set forth in KRS 134.810 and any taxes not paid by the date when they become delinquent shall be subject to the penalty and interest specified in KRS 134.810.