§ 38.03. DELINQUENCY.

(A) All tax bills not paid on or before February 6, 2020 will become delinquent on February 7, 2020.

(B) All delinquent bills will bear a penalty of 10% until March 6, 2020. On March 7, 2020 all delinquent bills will bear a 20% penalty until June 30, 2020. Thereafter, a 25% penalty will be added every six-month period the bill remains delinquent.

(C) The city may publish a list of uncollected delinquent taxes levied under § 181 of the Kentucky Constitution, showing the name of and the amount due from each delinquent taxpayer, to be advertised by newspaper publication. A fee of ten dollars ($10) per name per publication shall be added to the amount of each tax claim published as publication costs.

(D) KRS 134.420 gives each city a lien on the property assessed for taxes due the city for 11 years following the date when the taxes become delinquent. The lien includes all interest, penalties, fees commissions, charges, costs reasonable attorney's fees, and other expenses incurred by reason of the delinquency in payment of the tax bill or in the process of collecting it. The lien also has priority over all other liabilities of the property.

(Ord. passed 9-17-85; Am. Ord. 9-1992, passed 11-10-92; Am. Ord. 13-1993, passed 11-24-93; Am. Ord. 7-1994, passed 10-10-94; Am. Ord. 5-1995, passed 10-16-95; Am. Ord. 12-1996, passed 11-11-96; Am. Ord. 4-1997, passed 11-10-97; Am. Ord. 10-1998, passed 10-19-98; Am. Ord. 8-1999, passed 9-27-99; Am. Ord. 7-2000, passed 11-13-00; Am. Ord. 11-2001, passed 11-12-01; Am. Ord. 9-2002, passed 10-14-02; Am. Ord. 17-2003, passed 12-1-04; Am. Ord. 5-2004, passed 11-08-04; Am. Ord. 12-2005, passed 1-12-06; Am. Ord. 6-2006, passed 11-21-06; Am. Ord. 10-2007, passed 11-19-07; Am. Ord. 10-2008, passed 11-11-08; Am. Ord. 9-2009, passed 11-9-09; Am. Ord. 10-2010, passed 10-11-10; Am. Ord. 8-2011, passed 10-10-11; Am. Ord. 8-2012, passed 10-8-12, Am. Ord. 5-2013, passed 10-14-13; Am. Ord. 5-2014, passed 10-17-14; Am. Ord. 10-2015, passed 10-16-15; Am. Ord. 7-2016, passed 10-25-16; Am. Ord. 7-2017, passed 10-20-17; Am. Ord. 3-2018, passed 11-12-18; Am. Ord. 5-2018, passed 1-14-19; Am. Ord. 8-2019, passed 10-25-19; Am. Ord. 10-2019, passed 1-13-20)