(A) On the first business day of March of each year, the City Clerk shall prepare and deliver to the City Attorney a list of all delinquent ad valorem taxes on personal property, along with a copy of the delinquent tax bills.
(B) On or before the first business day of April of each year, the City Attorney shall write a letter to each person/business in whose name a bill is listed on the list so supplied by the City Clerk. Such letter shall demand payment of the bill with interest, penalty and costs and inform the person that the City Attorney has been directed to file suit on the bill unless payment in full is made and that the person/business, in the event of suit, shall be liable for attorney's fees and court costs in addition to the amount of the bill with interest and penalty. A copy of each such letter shall go to the City Clerk.
(C) A fee of ten dollars ($10.00) for each letter written pursuant to division (B), above, shall be added to the bill or bills of each person/business to whom a letter is so written and collected at the time such bill or bills are paid.
(D) On or after the first business day of July of each year, the City Attorney may file suit in the Circuit Court in the name of the city to enforce collection of any delinquent tax bills on the list, pursuant to KRS 91A.070(3). The costs of filing the suit and the city's reasonable attorney's fees, as authorized by KRS 134.420(1), shall be added to the total amount of the bill and shall be collected at the time the bill is collected.
(E) The fee paid to the City Attorney for enforcing collection of the city's delinquent ad valorem personal property taxes shall be the hourly rate as set forth in the contract between the city and the City Attorney.
(Ord. 2002-12, passed 8-12-02)
(Ord. 2002-12, passed 8-12-02)