§ 40.01  ASSESSMENTS FOR ALL REAL AND PERSONAL PROPERTY (EXCLUDING MOTOR VEHICLES AND WATERCRAFT).
   (A)   The city hereby adopts the Boone County and Kenton County assessments for all real and personal property within the taxing jurisdiction of the city for the levy of all ad valorem taxes of the city.
   (B)   All ad valorem taxes levied by the city shall be based upon the final certified assessments of real and personal property within the taxing jurisdiction of the city as determined by the Boone County and Kenton County Property Valuation Administrators.
   (C)   This provision shall not apply to the assessment of motor vehicles and watercraft within the taxing jurisdiction of the city.
(Ord. 1999-10, passed 9-20-99; Am. Ord. 2002-15, passed 9-9-02; Am. Ord. 2003-10, passed 9-8-03; Am. Ord. 2004-07, passed 9-13-04; Am. Ord. 2005-10, passed 9-12-05; Am. Ord. 2006-08, passed 9- 11-06; Am. Ord. 2007-10, passed 9-10-07; Am. Ord. 2008-12, passed 9-9-08; Am. Ord. 2009-06, passed 9-14-09; Am. Ord. 2010-07, passed 9-13-10; Am. Ord. 2011-12, passed 9-21-11; Am. Ord. 2012-07, passed 9-10-12; Am. Ord. 2013-14, passed 9-9-13; Am. Ord. 2014-09, passed 9-15-14; Am. Ord. 2015-10, passed 9-14-15; Am. Ord. 2016-03, passed 9-12-16; Am. Ord. 2017-13, passed 9-11-17; Am. Ord. 2018-11, passed 9-20-18; Am. Ord. 2019-08, passed 9-10-19; Am. Ord. 2020-10, passed 9-8-20)