(A) There shall be an ad valorem tax for the year 2023 on all property situated in the city. The tax shall be due on the first day of November 2023 and shall be delinquent on the first day of December 2023. There is also levied an ad valorem tax on motor vehicles in the city for the year 2023. All taxes which remain unpaid at the time they become delinquent shall be subject to a ten percent (10%) penalty and a twelve percent (12%) per annum interest.
(B) The assessment of all property, real and personal, in the city, as made by the Campbell County Tax Commissioner, is adopted as the assessment on said property for the city for the purpose of this tax. The city assessment list shall be made from the Campbell County Tax Commissioner’s assessment list, after it has been supervised and corrected by the County Board of Equalization.
(Ord. 84-0803, passed 9-4-84; Am. Ord. 85-0901, passed 9-16-85; Am. Ord. 86-0901, passed 9-29-86; Am. Ord. 87-1001, passed 10-20-87; Am. Ord. 88-1001, passed 10-17-88; Am. Ord. 89-0803, passed 8-21-89; Am. Ord. 90-0904, passed 9-17-90; Am. Ord. 91-0903, passed 10-9-91; Am. Ord. 92-0902, passed 10-5-92; Am. Ord. 92-1001, passed 10-6-92; Am. Ord. 93-0901, passed 9-20-93; Am. Ord. 94-1101, passed 12-5-94; Am. Ord. 95-0901, passed 9-19-95; Am. Ord. 96-0904, passed 10-7-96; Am. Ord. 97-0901, passed 10-6-97; Am. Ord. 98-0902, passed 9-21-98; Am. Ord. 99-0902, passed 9-20-99; Am. Ord. 00-0901, passed 10-2-00; Am. Ord. 01-0902, passed 9-17-01; Am. Ord. 04-0801, passed 9-7-04; Am. Ord. 05-0801, passed 9-6-05; Am. Ord. 06-0801, passed 9-5-06; Am. Ord. 07-0801, passed 9-4-07; Am. Ord. 08-0801, passed 9-22-08; Am. Ord. 09-0801, passed 9-8-09; Am. Ord. 10-0901, passed 9-20-10; Am. Ord. 11-0901, passed 9-19-11; Am. Ord. 12-0802, passed 9-4-12; Am. Ord. 13-0901, passed 9-16-13; Am. Ord. 14-0901, passed 9-15-14; Am. Ord. 15-0801, passed 9-8-15; Am. Ord. 16-0901, passed 9-19-16; Am. Ord. 17-0901, passed 10-2-17; Am. Ord. 18-0901, passed 9- 17-18; Am. Ord. 19-0901, passed 9-16-19; Am. Ord. 20-0901, passed 9-21-20; Am. Ord. 21-0901, passed 9-20-21; Am. Ord. 22-0901, passed 9-19-22; Am. Ord. 23-0902, passed 9-18-23)