(A) This tax shall be levied on all real property, including land and improvements and all personal tangible property, including but not limited to property contemplated in Chapter 136 of the Kentucky Revised Statutes, within the city on the first of January of each year. The taxes shall be paid to the City Clerk on October 1 of each year.
(B) All taxes remaining unpaid on November 30 of each year shall be deemed delinquent, and returned to the City Clerk, who shall thereupon proceed to attach to each tax bill a penalty of fifteen percent (15%) on the unpaid taxes, and interest at the rate of six percent (6%) per annum from the date due until paid, plus the cost of collection including court costs and a reasonable fee to the City Attorney.
(C) The city shall have a lien on the property assessed for taxes and due them respectively and also on any real property owned by a delinquent taxpayer at the date when the sheriff offers the tax claims for sale pursuant to state law. The lien shall include all interest, penalties, fees, commissions, charges and other expenses incurred by reason of delinquency in payment of the tax bill or in the process of collecting it, including attorney’s fees and costs of suit and shall have priority over any other obligation or liability for which the property is liable.
(D) Delinquent taxes shall be collectable under the provisions of the state law relating to the collection of delinquent taxes by cities of the Fourth Class.
(E) The city is authorized, from time to time at its discretion, to institute a tax amnesty program to facilitate collection of any delinquent property taxes, penalties, interest or solid waste fees. For any such tax amnesty, the property owner who pays in full the outstanding amount of the original ad valorem tax bill and any outstanding solid waste fee shall have all penalties and interest waived during an amnesty period. The city shall create a tax amnesty program by ordinance.
(Am. Ord. 2013-17, passed 8-28-2013; Am. Ord. 2020-2, passed 2-19-2020)