(A) In order to secure the payment of the ad valorem taxes hereby levied and assessed, and all penalties, interest, fees, commissions, charges and other expenses, including court costs and attorneys fees, incurred by reason of any delinquency in the payment thereof or the process of collection, the city has a lien therefore upon the property upon which such taxes are hereby levied and assessed; and such lien has priority over all other obligations or liabilities for which the property is liable, except state and county taxes, with which it has equal priority.
(B) The City Clerk is hereby authorized to send out bills to all property owners of property located within the city upon which a tax is levied herein, and the City Clerk is further authorized to receive and collect the payment of such taxes. The City Clerk is hereby authorized to provide property information to the City Attorney, who is authorized to record a real estate lien with the Boone County Clerk for the unpaid taxes on all real property, and either the City Clerk or City Attorney to release all liens with the Boone County Court Clerk hereto filed wherein delinquent taxes have been paid. The Clerk shall on the first Monday of each month pay over to the City Treasurer all amounts which have been collected, and shall furnish the City Treasurer an accurate list of property owners who have paid the taxes levied under this subchapter. After March 1, the City Clerk shall furnish to the City Treasurer an accurate list of property owners who have paid the taxes levied under this chapter. After March 1, the City Clerk shall furnish to the City Attorney a list of delinquent taxpayers, specifying the name and address of the delinquent taxpayer(s), a description of the property with applicable map numbers, and the amount of tax, penalty and interest accrued in order that a lien may be filed against said property at the Boone County Clerk's Office in Burlington, Kentucky.
(Ord. 95-009, passed 7-10-95; Am. Ord. 96-007, passed 9-16-96; Am. Ord. 2005-011, passed 10-10-05; Am. Ord. 2006-008, passed 10-9-06; Am. Ord. 2007-010, passed 10-8-07; Am. Ord. 2008-010, passed 10-13-08; Am. Ord. 2009-004, passed 6-8-09; Am. Ord. 2009-009, passed 9-9-09; Am. Ord. 2010-006, passed 9-4-10; Am. Ord. 2011-007, passed 10-5-11; Am. Ord. 2012-008, passed 9-4-12; Am. Ord. 2013-011, passed 9-3-13; Am. Ord. 2014-014, passed 9-9-14)